Fran and Len are married and they have two children, aged 6 and 9. They pay Sue a 35 year old neighbour $ 500 per week to take care of their children for 44 weeks each year. Len works full time and earns a salary(employment) of $140,000 per year. Fran works part - time, employment earning (a salary) of $28,000 per year. She also attends a designated educational institution George Brown College during the fall semester, for a total of 15 weeks in a program greater than 10 hours per week. Which of the following is correct with respect to Lens and Frans ability to claim a deduction for child care expenses?(Hint: When can higher income claim?)

a) Fran can claim child care expenses of $8,125 and Len can claim the remaining

$ 4,875.

b) Neither Fran nor Len can claim child care expenses because they paid a neighbour to

take care of their children.

c) Fran must claim all of the child care expenses because she is the supporting

person with the lower Net Income.

d) Len can claim child care expenses of $16,000.