(A) At the final hearing on the adoption, the petitioner shall file a full, itemized accounting of disbursements of anything of value made, agreed to be made, or anticipated being made by or on behalf of the petitioner for expenses incurred or fees for services rendered in connection with the adoption. The accounting must be verified by the petitioner under penalty of perjury.
(B) The accounting by the petitioner must include:
(1) dates and amounts of disbursements made, agreed to be made, or anticipated being made and by whom the disbursements were or are to be made;
(2) names and addresses of persons to whom the disbursements were made or are to be made;
(3) services received for the disbursements and by whom the services were received;
(4) receipts for reasonable living expenses incurred by the mother and child assessed as costs under Section 63-9-310(F)(1). No assessment is allowed for a cost which does not have a corresponding receipt or which is unreasonable.