A single taxpayer who makes $34,024 per year in gross employment income has an 17 year old son who has a mental infirmity (but is not eligible to claim the disability tax credit). He pays $3,219 per year for after-school childcare and $141 per week for 4 weeks of overnight summer camp.

What is the maximum child care expense that the taxpayer can deduct when calculating their net inome for tax purposes?