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6. Guillermo and Nora adopted a little boy in 2019 and incurred a total of $18,000 qualified adoption expenses. Their modified AGI is $220,000. What

6. Guillermo and Nora adopted a little boy in 2019 and incurred a total of $18,000 qualified adoption expenses. Their modified AGI is $220,000. What is the amount of adoption credit they can take

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