Mr. and Mrs. Jim have four children aged 4, 9, 13 and 19. Their total child care costs for 2020 are 30,500 ($14,500 for their youngest to be in day care, and $11,000 for their middle child’s after-school care, also $5,000 for their 13 year old child 4 weeks mountain summer camp).   During 2020, Mr. Jim earned $109,000 in employment income, $11,000 from a small business he operates in his spare time. Also, he earned a taxable capital gain of $9,000. Mrs. Jim earned $33,000 in employment income, $1,000 in Canada Child tax benefits, and $8,000 interest from Canadian source and $2,500 eligible dividend from taxable Canadian corporation shares.

In March of 2020, Mrs. Jim was in a serious car accident and she was hospitalized for 6 weeks.

Required:

 Determine the total childcare that can be deducted by Jim and Mrs. Jim from their 2020 income.