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Ivan and Josefina paid $ 5 0 0 0 of qualified adoption expenses in 2 0 2 2 . They received $ 2 0 0

Ivan and Josefina paid $5000 of qualified adoption expenses in 2022. They received $2000 of adoption assistance benefits from Josefina;s emplohyer in 2022. Their daughter adoption became final on July 12022, their modified adjusted foross income is $100,500. Assuming all requirements are met, what is the amount they can claim for the adoption credit on form 8839, line 16?

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