AP 9-3 (Child Care Expenses) Mr. Morena carried on a service business as a sole proprietor in the first eight months of the year. The business broke even with business income of nil. Mr. Morena terminated the business and went to work for a client as an employee in September of that year. His employment income for these four months was $20,000. In addition, he had interest income of $3,500 and received non-eligible dividends from his private company of $62,000. Mrs. Morena was employed throughout 2021, earning gross employment income of $73,000. RPP contributions of $4.200 were withheld by her employer. She had no other source of income during 2021. During 2021, Mrs. Morena attended an accounting course at a local college. The course lasted 12 weeks and required her to spend about 20 hours per week in classes and preparing assignments. Because of their busy schedules, the couple incurred well-documented child care costs of $16,250 (50 weeks at $325 per week). Required: Determine the maximum amount that can be deducted by Mr. and Mrs. Morena for the year ending December 31, 2021, for child care expenses under the following assumptions: A. They have two children, neither of whom qualify for the ITA 118.3 disability tax credit. Their ages are 1 and 3 years old. B. They have three children, none of whom qualify for the ITA 118.3 disability tax credit. Their ages are 3,5 , and 14 years old