Mr. Renaud and Ms. Fortune have lived together for over 15 years and have three children. The ages of the children at the end of the current year are 3, 11, and 15. All three children are in good health and do not suffer from any infirmity. Mr. Renaud carries on a business as a sole proprietor and has business income for the year of $50,000. Ms. Fortune has business income of $70,000. The child care expenses for the current year total $11,000. Unfortunately Mr. Renaud was sick in hospital for 3 weeks (infirm during this period) during the year and unable to take care of their children during this time. Determine the maximum child care expense deduction and identify the individuals that can make the claim..