What is generally true about the amount represented by W-2 Box 12 Code T?

The amount represented by W-2 Box 12 Code T specifically indicates non-taxable adoption benefits provided to an employee. When employers offer adoption assistance programs, they can reimburse employees for certain adoption-related expenses, and these reimbursements can be excludable from the employee's taxable income. This is why the correct answer focuses on the non-taxable nature of these benefits.

In contrast, other options describe different types of items that may appear on Form W-2, but they do not apply to the adoption benefits associated with Code T. For instance, taxable income would not be accurate, as the amounts are not subject to federal income tax. Contributions reflected on W-2 Box 12 for a salary reduction or Archer MSA serve different purposes and fall under other codes on the form, further clarifying why option B is the right choice in this context.