Mr. And Mrs. Claus have two children. The ages of the children are 4 and 13. All the children are in good mental and physical health. During the current year, Mr. Claus has net employment income of $6400, after the deduction of employment expenses of $6,000. Mrs. Claus has net business income during this period of $80,000, after deducting business expenses of $15,000. The child care costs for the current year, all properly documented for tax purposes, are $28000. Determine the maximum deduction for child care costs that Mr. Claus should claim.

Round to the nearest dollar. Do NOT write commas, dollar signs, or decimals in your response.

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