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 $15,000 for the year. In addition, during July, Susie went to overnight camp for two weeks at a cost of $250 per week. The Rashevs' family income is summarized below: Meg James Salary & taxable benefits $46,000 Employment expenses [sec. 8] (2,800) Business income: Revenue $50,000 Expenses 800 (32,000) 1,500 Interest income What is the maximum child care deduction that can be claimed by the Rashevs in the year and who can claim it?