Mr. and Mrs. Sloan incurred the following expenses on December 15, 2023, when they adopted a child: Child's medical expenses Legal expenses Agency fee Before consideration of any "floor" or other limitation on deductibility, what amount of the above expenses may the Sloans deduct on their 2023 joint income tax return? $10,000 $5,000 $13,000 $5,000 8,000 2,000 $15,000