Helena and Raul Greene finalized the adoption of their child, Gwen, a US citizen, on March $23$rd$,2023.$ They are wondering what changes this will have on their taxes for the year as well as any changes they might need to make going forward. For this topic, make sure to come up with three potential issues or questions that you look into.

Use RIA Checkpoint to create the memo off the above topic. Include facts, issues, applicable law, analysis, and conclusion.