Benjamin and Jennifer are married and have AGI of $150,000. In 2011 they adopted a child who does not have special needs, while taking advantage of their employer's written adoption assistance program. The adoption cost $9,500, all of which was paid by the employer in accordance with the adoption plan. How much of the employer paid adoption costs may be excluded from their income?

Benjamin and Jennifer are married and have AGI of $150,000. In 2011 they adopted a child who does not have special needs, while taking advantage of their employer's written adoption assistance program. The adoption cost $9,500, all of which was paid by the employer in accordance with the adoption plan. How much of the employer paid adoption costs may be excluded from their income?

Benjamin and Jennifer are married and have AGI of $150,000. In 2011 they adopted a child who does not have special needs, while taking advantage of their employer's written adoption assistance program. The adoption cost $9,500, all of which was paid by the employer in accordance with the adoption plan. How much of the employer paid adoption costs may be excluded from their income?




A) $0
B) $3,650
C) $9,500
D) $13,360


Answer: C