In $2024,$ Jose and his spouse adopted a $7$ year

old child and his $22$ year$-$old special needs

brother. If Jose$$s employer provided $$35,000$

under its adoption assistance program, what

is the maximum amount of the adoption

assistance they can exclude from income

assuming their combined modified adjusted

gross income does not exceed the applicable

amount:

A$.$ $$0$

B$.$ $$16,810$

C$.$ $$33,620$

D$.$ $$35,000$