Brian and Natalia are married and they have two children, aged 15 and 19. The 19 year old child is paralyzed and confined to a wheelchair. Natalia and Brian pay a live-in nanny $27,000 per year to take care of their children for the entire year. Brian works full time and earns a salary of $115,000 per year. Natalia works part time, earning a salary of $44,000 per year. Natalia is also upgrading her education and goes to college part time during the fall semester, for a total of 32 weeks or 8 months in the current year. Which of the following is correct with respect to Brian and Natalia's ability to claim a deduction for child care expenses? Choose the correct answer. O A. Brian can claim child care expenses of $3,200 and Natalia can claim the remaining S12,800 B. Brian can claim child care expenses of $16,000 OC. Neither Brian nor Natalia can claim child care expenses as the child care expenses are paid to a live-in nanny. OD. Natalia can claim child care expenses of $16,000