current year G$\text{'}$s employment income was $$90,000.$ Her spouse's employment income was $$97,000.$ They have two children ages $4$ and $9.$ Child care expenses for the year include the following: day care fees of $$9,000$ for the $4-$year$-$old and after$-$school day care fees of $$4,500$ for the $9-$year$-$old. During $2023$ G spent $3$ weeks in hospital and could not care for the children.Required:What is the maximum amount that can be deducted from G$\text{'}$s and her spouse's net income for tax purposes in the current year for child care expenses? $($Show calculations$)$