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If Ann and Bill's modified AGI in 2017 and 2018 is $220,000, calculate the amount of the adoption expenses credit. In your computations, do not

If Ann and Bill's modified AGI in 2017 and 2018 is $220,000, calculate the amount of the adoption expenses credit. In your computations, do not round any division. Round your final answer to the nearest dollar. Could you show the breakdown on how you get the answer.

The credit is? _________________

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