Please check questions 32 and 36 to see if I have the correct answers and correct them if wrong. Thanks!

32) If used to pay tuition at an eligible educational institution, which of the following would reduce the amount of qualified education expenses a taxpayer could use to claim education credit on his tax retur? a) A Pell grant b) A student loan c) A gift from a friend d) A family inheritance 33. Judi and May adopted a child in 2018. Their adoption expenses include $3,500 of court fees, $6,880 of traveling fees, and $3,250 of attorney fees. The child is not a special needs child. They also received a $2,250 reimbursement from their employer for adopting the child. Their modified AGI is $200,500. What is the amount of their adoption credit in 2018? a) $13,630 b) $11,380 C) $13,810 d) $11,560 34. Junie Jones, a tax preparer, explains to Scott that the foreign income taxes he paid may be claimed in which of following ways on his 2018 tax return? Only reported on Schedule 3 (Form 1040), line 48 b) Only reported on Schedule A as "Other taxes" if he can itemize deductions c) Both on Schedule 3 (Form 1040), line 48 and on Schedule A as "Other taxes" if he itemizes deductions d) Either on Schedule 3 (Form 1040), line 48 or on Schedule A as "Other taxes" if he itemizes deductions 35. Tom is a retired railroad worker and receives both Tier I and Tier II Railroad Retirement benefits. His Tier I Railroad Retirement benefits are reported on Form RRB-1099. Where should Tom report his Tier I benefit? a) They are not taxable. b) Form 1040, line 4a and b. Schedule 1 (Form 1040), line 21 d)) Form 1040, line 5a and 5b 36. Tom's Tier II Railroad Retirement benefits are reported on Form RRB-1099-R. Tom's tax preparer must know all the following to calculate the taxable amount of Tier II Railroad Retirement benefits using the Simplified Method, except: a) The age at which the taxpayer started drawing retirement b) The number of payments received in the year How much has been recovered tax-free since 1986 d) The current age of the taxpayer