Chad and Jaqueline Are Married and Have AGI of $150,000

Multiple Choice

Chad and Jaqueline are married and have AGI of $150,000.In 2019 they adopted a child,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) $5,000
C) $5,250
D) $9,500