1. Under an adoption assistance program, in 2018, employees can exclude up to $____________ of employer paid adoption expenses for a healthy child.

2. Taxpayers working overseas in 2018 may be able to exclude all of their foreign source earnings (up to $103,900) as long as they reside in the foreign country for at least ____________ days in a 12-month period.

3. Interest expenses eligible for deduction as itemized deductions include all of the following except:

		interest on a $20,000 home equity loans to improve a primary residence.
		interest on student loans.
		points paid on the purchase of the taxpayer's main home.
		interest incurred to purchase land to be held as an investment.
		all of the above are interest expense deductible as itemized deductions.