Qualified Expenses

I am BRAND new to this board, but been with an adoption agency for 3 years now (no adoption yet). Since I've been in this process so long, I have various expenses over the years. I already maxed out my $5000 two years ago. With the increase to the $10,000 credit, I THINK I can list my 2002 expenses on my 2003 filing forms, right? Because the $10,000 credit went in effect in 2002. I waited the extra year since I don't have a finalized adoption. Looking at my 2002 expenses, I'm wondering what are considered "reasonable and necessary". I see what they list and what they say does not qualify, but I have other expenses. So my question is...what about advertising expenses and the fees associated with keeping a toll-free number? The toll-free number is "necessary" with the agency, but while advertising isn't exactly "necessary" (although we can't just NOT advertise), we pick and choose what advertisements we wants based on their offerings. Some couples choose a lot of advertisements, some only a few per year. Hope this was understandable! Thanks in advance!