Jim, who earns a net income for tax purposes of $103,487 and Donna, who earns a net income for tax purposes of $89,589 per year, both contribute towards supporting their child. At the federal level, given the details provided, who can claim the childcare expense deduction? OA) Donna must always claim the deduction, with no exception. OB) Jim must always claim the deduction, with no exception. C) The deduction can be split between Jim and Donna. DD) Donna must claim the deduction, subject to some exceptions.