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Is it possible to claim a deduction for childcare costs when both you and your spouse are employed full - time, with respective incomes of

Is it possible to claim a deduction for childcare costs when both you and your spouse are employed full-time, with respective incomes of $80,000 and $40,000, and you employ a nanny for your two-year-old child at an annual cost of $11,000?
Question 6 options:
No one can claim the deduction
You can claim the deduction
Your wife can claim the deduction
$8000 can be deducted next year

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