Mr. and Mrs. Sampras have three children. The ages of the children are 4, 9, and 14, and they are all in good mental and physical health. During the current year, Mr. Sampras has net employment income of $14,000, after the deduction of employment expenses of $5,500. Mrs. Sampras has net business income during this period of $54,000, after deducting business expenses of $21,000. The child care costs for the current year, all properly documented for tax purposes, are $10,500