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G and her husband are both employed and salaries are their sole source of income. In the current year G's employment income was $90,000 and

G and her husband are both employed and salaries are their sole source of income. In the current year G's employment income was $90,000 and her husband's was $97,000. They have two children aged 4 and 9. Child-care expenses for the year include the following: day care fees of $9,000 for the 4 year-old, after-school day care fees of $4,500 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?

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