G and her spouse are both employed and salaries are their sole source of income. In the current year Gs employment income was $90,000 and her spouses was $97,000. They have two children ages 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 Gs income for tax purposes in the current year?