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Dylan is in the process of adopting Arwen from an orphanage. He pays $ 8 , 0 0 0 in 2 0 2 1 and

Dylan is in the process of adopting Arwen from an orphanage. He pays $8,000 in 2021 and $7,500 in 2022. Dylan's AGI for 2022 is $165,000.a. How much is the adoption credit that Dylan may claim for 2022 if the adoption becomes final in 2022?b. How much is the adoption credit that Dylan may claim for 2022 if the adoption becomes final in 2023?c. How much is the adoption credit that Dylan may claim for 2022 if the adoption falls through and is never finalized?

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