1. Mr. Rapido and Mr. Ergo have three children that they have adopted together. The ages of the children are 4, 9 and 14, and are all in good mental and physical health. During the current year, Mr. Rapido has a net employment income of $15,000, after the deduction of employment expenses of $5,000. Mr Ergo has net business income during this period of $55,000 after deducting business expenses of $20,000.

The child care costs for the current year are $11,200.

Determine the maximum deduction for childcare costs and indicate who should claim them.