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Mr. is a single parent and has four children ages 5, 7, 9 and 17. The statutory deduction limit available to Mr. for child care

Mr. is a single parent and has four children ages 5, 7, 9 and 17. The statutory deduction limit available to Mr. for child care expenses incurred in the year is: (3 marks)

A.

$ 18,000

B.

$ 21,000

C.

$ 23,000

D.

$ 26,000

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