It is early 2021 and Carlos has approached Manpreet, CPA, for help with his 2020 tax return and planning for 2021. He has advised that during 2019 and 2020, he had the following sources of income for tax purposes: Business income Non-eligible dividend Real property rental income Taxable capital gain Interest income Taxable spousal support received 2019 2020 $79,000 $80,000 2,000 3,000 6,000 5,000 0 1,500 250 250 6,000 6,000 Carlos is a single parent with two children aged three and seven at the end of 2020. His younger child is in daycare so that he can operate his business. The older child attends before- and after-school care and also summer camps. The following child care costs were incurred by Carlos during the year: Happy Time Child Care Centre Before- and after-school care Summer day camps Two weeks of overnight camp Weekend ballet classes Bus trip to summer camp Care for three-year-old Care for seven-year-old $13,500 $2.000 3,000 1,800 500 100 Required: Determine the amount of Carlos's child care expense deduction for 2020