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$$ semester, for a total of $18$ weeks or $5$ months in the current year. Which of the following is correct with respect to and $\text{'}$s ability to claim a deduction for child care$$ 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 $2000$ and $14000.$