3. Ms. Maxine Davies and spouse, Mario Davies, have 2020 medical expenses totaling $4,350. While Ms. Davies has 2020 Net Income for Tax Purposes (NITP) of $150,000, Mario has no income during the year. They have 2 children. Their 12 year old daughter, Mandy, has 2020 medical expenses of $4,600 and no income. Their 21 year old son, Mark, has 2020 medical expenses of $8,425 and NITP of $8,240. Ms. Davies pays the medical expenses for both children. For maximum benefit, who should claim the medical expense tax credit for 2020 and how much?