Tax Drill Adoption Credit In late 2016, Randy an an infant son, Jameson. In 2017, the year in which the adoption becomes final, they pay an additional $8,000. Their AGI in 2017 is $135,000. Randy and Rachel are eligible for a Assume the same facts but the taxpayer's AGI for 2017 is $210,000. Round any division to three decimal places and round your final answer to the nearest dollar. Randy and Rachel are eligible for a s 10,741 x adoption credit in 2017 13,460 X adoption credit in 2017. Feedhack Check My Work Adoption expenses paid or incurred by a taxpayer may give rise to the adoption expenses credit. The provision is intended to assist taxpayers who incur nonrecurring costs directly associated with the adoption process, such as adoption fees, attorney fees, court costs, social service review costs, and transportation costs