During 2019, Dan Smith started a new business. In 2019 the business had income of $27,000. Dan also worked at a Mini Mart as a clerk and earned $3,000. Dan earned interest of $1,200. Dans wife, Mary works as a sales rep. Her 2019 gross employment income was $99,000. Her only other source of income was interest received of $1,200. During 2019, Mr. Smith spent 7 weeks attending a college. The business course he took at college required Dan to spend at least 15 hours per week in classes and preparing assignments. Because of the requirement of Dans business and Mary Smiths employment, the couple incurred child care costs during 2019 of $400 per week for 50 weeks.

Required: Determine the maximum amount that can be deducted by both Dan and Mary Smith for the year ending December 31, 2019 for child care expenses under the following assumption: They have two children, neither of whom qualify for the disability tax credit. Their ages are 3 and 5 years old.