Andrew Brock carries on a business as a sole proprietor which, in most years, has been very profitable, producing more than $200,000 of business income annually. However, in 2021, his gross sales decline to only $125,000 resulting in a business income of $24,000. Andrew has no other source of income during 2021.

During a slow period, Andrew enrolled in an organizational behavior course at a local university. The course lasted 7 weeks and required a minimum of 12 hours of work each week.

His spouse, Andrea Brock is an accountant for a large public company. In 2021, the details of her taxable income are as follows:

Gross Salary	$ 92,300
RPP Contributions	(4,000)
Fees for preparing income tax returns for friends and family	12,700
Taxable Capital Gains	8,500
Interest Income	7,200
Taxable Income	$116,700

In January of 2021, as the result of a serious snowboarding accident, Andrea was hospitalized for a period of one week. Subsequent to her release, she was in a wheelchair for an additional 6 weeks. A doctor has certified that, during this 7-week period, Andrea was not capable of caring for her children.

In 2021, the couple paid child care expenses of $350 per week for 50 weeks.

Required: Determine the maximum amount that can be claimed by Mr. and Mrs. Brock for the 2021 taxation year for child care expenses under the following assumptions:
A. They have two children, neither of whom qualify for the disability tax credit. The children are 2 and 12 years of age.
B. They have three children. The children are 2, 4, and 12 years of age. The 2-year-old is sufficiently disabled that the child qualifies for the disability tax credit.