Charam and Baka each have income of over $100,000, During the year, they paid a nanny $27.000 to care for their three children Divya age 5, Elina, age 10 is disabled and eligible for the disability tax credit Hinda is 12 and has income of $5,000 which he eams from a TV acting job. What is the maximum deduction for child care costs for this family?