G and her husband are both employed and salaries are their sole source of income. In the current year G's employment income was $96,000 and her husband's was $98,000. They have two children aged 4 and 9. Child-care expenses for the year include the following day care fees of $12,000 for the 4 year-old, after-school day care fees of $3,000 for the 9 year-old. What is the maximum amount that can be deducted from G's income for tax purposes in the current year