Tax Drill-Adoption Credit In late 2017, Randy and Rachel Erwin paid $7,000 in legal fees, adoption fees, and other expenses directly related to the adoption of an infant son, Jameson. In 2018, the year in which the adoption becomes final, they pay an additional $8,000. Their AGI in 2018 is $135,000. a. Randy and Rachel are eligible for a b. Assume the same facts but the taxpayer's AGI for 2018 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 13,810 adoption credit in 2018. adoption credit in 2018