George Hamilton and his wife Amanda have adopted an infant Polish orphan. The adoption process began on January 2, 2022, when they applied to an adoption agency licensed by the provincial government. Later that month they travelled to Poland to discuss the adoption. The cost of this trip was $4,250. Their provincial government opened the adoption file on May 15, 2022, and the adoption order was issued on November 29, 2022. On December 6, 2022, the couple returns to Poland to pick up their newly adopted daughter. The happy family returns to Canada on December 10, 2022. The cost of this trip is $8,280.

Additional expenses paid during the first week of October 2022 were $1,959 paid to the Polish orphanage and $5,900 paid to a Canadian adoption agency. Legal fees incurred during the adoption period were $4,725. After arrival in Canada, an additional $2,200 in medical expenses and $1,860 were spent on clothing and other necessary items for their adopted daughter. Mr. Hamilton's employer has a policy of providing reimbursement for up to $5,500 in adoption expenses eligible for the adoption expenses tax credit. This amount was received in December 2022.

Requirement:

A) Calculate the total Eligible Adoption Expense. [7 Marks]

B) What is the maximum adoption expenses tax credit that can be claimed by the couple?

Explain your rationale and show your calculations. [3 Marks]

C) Explain any other relevant factors that are mentioned here and can be taken into consideration while claiming adoption

expense. [2 Marks]

[MUST SHOW DETAILED AND CORRECT EXPLANATION and CALCULATION TO GET FULL CREDIT]