Child Care Expenses

Mr. and Mrs. Sampras have three children. The ages of the children are 4, 9, and

14, and they are all in good mental and physical health. During the current year,

Mr. Sampras has net employment income of $14,000, after the deduction of

employment expenses of $5,500. Mrs. Sampras has net business income during this

period of $54,000, after deducting business expenses of $21,000. The child care costs

for the current year, all properly documented for tax purposes, are $10,500. Determine

the maximum deduction for child care costs and indicate who should claim them.