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Jack, who is separated, has three children; Bru (15 years old), Randi (12 years old), and Mel (3 years old). He incurred $15,000 of childcare

Jack, who is separated, has three children; Bru (15 years old), Randi (12 years old), and Mel (3 years old). He incurred $15,000 of childcare expenses for Mel in the year. Should he include Bru and Randi on Form 1778, even though he did not incur any childcare expenses for them?

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