Mrs. and Mr. Davies have three children who, at the end of the current year, are 4, 12, and 18 years of age. The 18-year-old child has a serious physical infirmity but does not qualify for the disability tax credit.

Mrs. Davies had earned an income of $20,000, while Mr. Davies had earned income of $70,000. Payments for child care were $190 per week for a total of 50 weeks.

During the current year, Mrs. Davies spent seven weeks in jail as the result of a conviction for possession of an illegal substance. Following her release, Mr. Davies spent four weeks in the hospital because of a stress-related disorder.

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