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美國CPA模擬試題：Regulation（2）
Mr. and Mrs. Sloan incurred the following expenses during the year when they adopted a child:
Child's medical expenses $ 5,000
Legal expenses 8,000
Agency fee 3,000
Without regard to the limitation of the credit, what amount of the above expenses are qualifying expenses for the adoption credit?
a. $5,000
b. $16,000
c. $11,000
d. $10,160
Explanation
Choice "c" is correct. The adoption fees would be qualifying expenses for the tax credit (medical expenses do not qualify).
Choice "b" is incorrect. $5,000 of the $16,000 of total expenses are not eligible.
Choice "d" is incorrect. The expenses ($8,000 + $3,000) are eligible.
Choice "a" is incorrect. Medical expenses are not eligible for the credit.
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