A Tax Credit Is Allowed for Qualified Adoption Expenses Paid

A tax credit is allowed for qualified adoption expenses paid by taxpayers:

A) And an additional credit is allowed for qualified adoption expenses paid for by taxpayers' employers.
B) And an income exclusion is allowed for qualified adoption expenses paid for by taxpayers' employers.
C) And is available each year qualifying expenses are incurred.
D) And is not subject to a phase-out based on adjusted gross income.