George and Barbara are married and have AGI of $90,000. In 2021 they adopt a child who does not have special needs while taking advantage of their employer's written adoption assistance program. They spent $6,000 in connection with the adoption, all of which was paid by the employer in accordance with the adoption plan. How much of the employer paid adoption costs must be included in their taxable income? $14.300 $0 $4,960 $6,000