In 2019, Arwa and Joseph incur $23,200 in adoption fees directly related to the adoption of an

infant son born in New Mexico state. Over the year, they also incur another $6,300 of adoption

expenses. The adoption becomes final on Dec 10, 2019.

Required:

A) Calculate the adoption tax credit that the couple can deduct assuming that Arwas

Employer provided $20,500 through their adoption assistant program.

B) Should Arwa and Josph include in their income any amount from the assistant they

received from Arwas employer.