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Which of the following is not true of the adoption credit for a special needs adoption? Choose one answer. a. The special needs criteria are

Which of the following is not true of the adoption credit for a special needs adoption?

Choose one answer.

a. The special needs criteria are determined by the state.
b. The credit can be taken even if there are no expenses.
c. The child has to be disabled for the adoption to be considered special needs.
d. It is a nonrefundable credit.

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