David and Melissa are married and they have two children, aged 15 and 19 . The 19 year old child is paralyzed and confined to a wheelchair. Melissa and David pay a live-in nanny $28,500 per year to lake care of their children for the entire year. David works full time and earns a salary of $100,000 per year. Melissa works part time, earning a salary of $30,000 per year. Melissa is also upgrading her education and goes to college part time during the fall semester, for a total of 16 weeks or 4 months in the current year. Which of the following is correct with respect to David and Melissa's ability to claim a deduction for child care expenses? Choose the correct answer. A. David can claim child care expenses of $16,000 B. David can claim child care expenses of $1,600 and Melissa can claim the remaining $14,400 C. Neither David nor Melissa can claim child care expenses as the child care expenses are paid to a live-in nanny. D. Melissa can claim child care expenses of $16,000