Are adoption expenses an exclusion from gross income or a tax credit?

	a.	It's only excluded when the employer pays them
	b.	it is an exclusion when the taxpayer incurs adoption expenses; it is a credit when the employer pays them
	c.	it is a tax credit when taxpayer pays the expenses; it is an exclusion when employer pays for the expenses
	d.	it is only excluded when the taxpayer incurs them