Mark and Sara have recently adopted a little girl from China. They incurred various expenses throughout this adoption process. Which one of the following is not a qualified adoption expenses for Mark and Sara?

A. Adoption fees related to the adoption of their new daughter

B. Travel expenses (including meals and lodging) while Mark and Sara were away from home

C. Court costs involved in the adoption process

D. Expenses reimbursed by an employer under a written qualified adoption assistance program