Mr. And Mrs. Claus have two children. The ages of the children are 3 and 9. All the children are in good mental and physical health. During the current year, Mr. Claus has net employment income of $7300, 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 $26000. Determine the maximum deduction for child care costs that Mr. Claus should claim.