Tom and Becky adopted a child through a local adoption agency, whose medical expenses they had paid prior to adoption, and have learned such expenses may be deductible. however, to be eligible, the child must have qualified as a dependent at the time the child received medical attention or at the time the:

• tom and Becky paid the expenses.
• tome and Becky incurred the expenses.
• expenses were adequately accounted for.
• expenses are billed.