According to the Consider This box "Of Sea Fish and eBooks (and Other Things in Common) ", which of the following firms were convicted for horizontal price-fixing?
A) Dell and Gateway (personal computer makers) B) Boeing and Airbus (aircraft manufacturers) C) Heinz and Del Monte (food product firms) D) Apple, Harper Collins, and Penguin (e-books)
Jesus and Mindy have modified AGI of $210,000,adopted a girl from Miami,Florida,and incurred a total of $18,000 in qualified adoption expenses.What is the amount of adoption credit they can claim in the current year? (Do not round interim calculations)