Meg and James Rashev were both employed full-time during the year. The Rashevs have four children: Joanne (age 17), susie (age 14), and Sarah and Kelly (4-year-old twins). The Rashevs employed a nanny to look after their children and paid her $14,000 for the year. In addition, during July, Susie went to overnight camp for two weeks at a cost of $300 per week. The Rashevs family income is summarized below: Meg James Salary & taxable benefits $50,000 Employment expenses (sec . 8) (3,000) Buniess income: Revenue $55,000 Revenue (35,000) Interest income 1,000 2,000 Which one of the following represents the maximum child care deduction that can be claimed by the Rashevs in the year? Meg can claim a deduction of $14,250 James can claim a deduction of $21,000 James can claim a deduction of $13,333 James can claim a deduction of $14,250