Alex and Kristeen are married and they have two children, aged 15 and 19. The 19 year old child is paralyzed and confined to a wheelchair. Kristeen and Alex pay a live-in nanny $25,500 per year to take care of their children for the entire year. Alex works full time and earns a salary of $105,000 per year. Kristeen works part time, earning a salary of $40,000 per year. Kristeen is also upgrading her education and goes to college part time during the fall semester, for a total of 18 weeks or 5 months in the current year. Which of the following is correct with respect to and 's ability to claim a deduction for child care expenses?

Choose the correct answer.

A. Alex can claim child care expenses of $16,000

B. Neither Alex nor Kristeen can claim child care expenses as the child care expenses are paid to a live-in nanny.

C. Kristeen can claim child care expenses of $16,000

D. Alex can claim child care expenses of $2,000 and Kristeen can claim the remaining $14,000.

***NOTE: I know the answer is D, but please show how they got to the $2,000 amount that Alex can claim