Mary and Sam have asked you to calculate the maximum 2020 child care deductions they can claim.

Mary and Sam Bond are married and have five children: Sandy age 18, Tyler age 15, Peter age 7, Henry age 5, and Grace age 3. During 2020, they paid a nanny $350 per week for 50 weeks to look after their children while they worked. During July, they paid $3,000 ($1,500 each) for Tyler and Henry to go to an overnight summer camp for four weeks. In addition, they paid their child Sandy $500 to babysit the other children at various times when they worked late. Sam is a doctor and has his own practice. Mary worked full-time as a computer consultant during the first eight months of the year. In September, she went back to university on a full-time basis for 16 weeks. On December 21, her courses were finished and she went back to work. Mary and Sam's incomes are summarized below: Sam Salary Taxable benefits Consulting Income.. Employment expenses Employment income Mary $44,000 7,000 6,000 (800) $56,200 3,000 Business income Interest income Rental income RRSP contribution.. Net income under Division B. $140,000 5,000 9,000 (12,000) $142,000 (9,000) $50,200