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Evan and Barbara incurred qualified adoption expenses in 2018 of $6,000, and then incurred $9,000 more in 2019 when the adoption of their child became

Evan and Barbara incurred qualified adoption expenses in 2018 of $6,000, and then incurred $9,000 more in 2019 when the adoption of their child became final. Their 2018 AGI was $110,000 and their 2019 AGI was $100,000. The allowable adoption credit is? On Tax Accounting

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