Ashley and Carla are common - law partners and have a child, Harlow, 2 years of age,in 2022 ashly had employment income of $21000 and carla had employment income $ 51000, neither have any other source of income . they paid a total of $1500 for day -care for harl,&750 paid by carla . neither ashly nor carla attended school , was infrim. who must claim the childcare expenses