G and her spouse are both employed and salaries are their sole source of income. In the current year G's employment income was $120,000 and her spouse's was $125,000. They have two children ages 4 and 9. Child-care expenses for the year include the following: day care fees of $10,000 for the 4-year-old, after-school day care fees of $4,000 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?