During 2020, Mr. Morris Holmes 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. Holmes earned during 2020.

Mrs. Holmes is employed as a management consultant. Her 2020 gross employment income was $78,000. Her only other source of income was interest received of $1,200.

During 2020, Mr. Holmes spent 6 weeks attending college full time taking courses dealing with the management of a small business.

They have three children ages are 3, 5, and 10 years old. The 10-year-old qualifies for the disability tax credit. Because of the requirement of Mr. Holmes' business and Mrs. Holmes' employment, the couple incurred child care costs during 2020 of $100 per week per child for 50 weeks. In the remaining two weeks, the children were sent to camp at a cost of $1,000 per week per child.

Required: 

Determine the maximum amount that can be deducted by Mr. and Mrs. Holmes for the year ending December 31, 2020 for child care expenses.