Ashley and Carla are common$-$law partners and have a child, Harlow, two years of age. In $2022,$ Ashley had employment income of $$21,000$ and Carla had employment income of $$51,000.$ Neither have any other source of income. They paid a total of $$1,500$ for day$-$care for Harlow, $$750$ paid by Ashley and $$750$ paid by Carla. Neither Ashley nor Carla attended school, was infirm, or in prison.

Who must claim the childcare expenses?