Qualified adoption expenses
The term “qualified adoption expenses” means reasonable and necessary adoption fees, court costs, attorney fees, and other expenses—
(A)#
which are directly related to, and the principal purpose of which is for, the legal adoption of an eligible child by the taxpayer,
(B)#
which are not incurred in violation of State or Federal law or in carrying out any surrogate parenting arrangement,
(C)#
which are not expenses in connection with the adoption by an individual of a child who is the child of such individual’s spouse, and
(D)#
which are not reimbursed under an employer program or otherwise.