During 2020, Mr. Gianni Pompliano starts a new business venture. While he expects that, in the long run, the business will be profitable, it only produced net business income of $18,000 during its first year of operations. Because of the time he committed to this venture, this was the only income Mr. Pompliano earned during 2020.

Mrs. Lesley Pompliano is married to Mr. Pompliano and is employed as a management consultant. Her 2020 gross employment income (her earned income) was $81,000.

The couple incurred child care costs during 2020 of $300 per week for 50 weeks.

REQUIRED

Determine the maximum amount that can be deducted by Mr. and Mrs. Pompliano for the year ending December 31, 2020 for child care expenses (please specify to be deducted by whom), given that they have three healthy children aged 3, 5, and 10.