3) Ryan and Nat each have income of over $200,000. During the year, they paid a nanny $20,000 to care for their three children. Eric, age 5, has no income. Ellen, age 10 is disabled and eligible for the disability tax credit. Edwin is 12 and has income of $25,000 which he earns from a TV acting job. What is the maximum deduction for child care costs for this family?