Adoption Credit. Brad and Valerie decided to adopt a child and contacted an adop- tion agency in August 2020. After extensive interviews and other requirements (such as financial status, etc.), Brad and Valerie were approved as eligible parents to adopt a child. The agency indicated that it might take up to two years to find a proper match. In March 2021, the adoption became final, and Brad and Valerie adopted an infant daughter (not a special needs child). Below is a list of expenses that they incurred: 2020: Agency fees (first installment) $5,000 Travel expenses for interviews, etc. 1,500 Publications for prospective adoptive parents 300 Legal fees connected with the adoption 1,000 Kennel fees for dog while on adoption trips 250 2021: Agency fees (final installment) $4,000 Travel expenses 400 Court costs for adoption 1,500 Kennel fees 100 Legal fees connected with the adoption 1,000 Nursery furniture (baby's room) and supplies 2,000 Adoption Credit. Brad and Valerie decided to adopt a child and contacted an adop- tion agency in August 2020. After extensive interviews and other requirements (such as financial status, etc.), Brad and Valerie were approved as eligible parents to adopt a child. The agency indicated that it might take up to two years to find a proper match. In March 2021, the adoption became final, and Brad and Valerie adopted an infant daughter (not a special needs child). Below is a list of expenses that they incurred: 2020: Agency fees (first installment) $5,000 Travel expenses for interviews, etc. 1,500 Publications for prospective adoptive parents 300 Legal fees connected with the adoption 1,000 Kennel fees for dog while on adoption trips 250 2021: Agency fees (final installment) $4,000 Travel expenses 400 Court costs for adoption 1,500 Kennel fees 100 Legal fees connected with the adoption 1,000 Nursery furniture (baby's room) and supplies 2,000