Book Print Item Exercise 12-15 (Algorilthmic) (LO. 4) In late 2016, Randy and Rachel Erwin paid $7,775 in legal fees, adoption fees, and other expenses directly related to the adoption of an infant son, Jameson. The adoption becomes final in 2017, and the Erwins then pay an additional $8,941 in adoption fees. Their 2017 AGI amounts to $172,045 a. Randy and Rachel are eligble for a 7,775 X adoption credit in 2017 b. If the Erwins' 2017 AGI is $212,400, adoption tax credit is s your final answer to the nearest dollar) (Round any division to three decimal places and round Adoption expenses paid or incurred by a taxpeyer may give rise to the adoption expenses credit. The provision is intended to assist taxpayers who incur nonrecurring costs directly associated with the adoption process, such as adoption fees, attorney fees, court costs, social service review costs, and trasportation costs. 8