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Troy and Clare began and finalized the adoption of a U.S. child with special needs in 2021. Their total adoption expenses were $4,100. Their modified

Troy and Clare began and finalized the adoption of a U.S. child with special needs in 2021. Their total adoption expenses were $4,100. Their modified adjusted gross income was $208,000. What is the maximum amount they may claim for the Adoption Credit?

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