Jack and Jill have one daughter, Blue, who is 5 years old and Red who is 2 years old. In 2023, they paid a nanny $15,000 to look after the kids while they were working. In 2023, Jack received a salary of $92,000 and Jill received a salary of $75,000. Jack and Jill had no other income in 2023. Which of the two can claim the childcare expenses on their return ? Calculate the childcare expense that may be claimed. (show ALL work on how to calculate)