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 $52,000. Ms. Fortune has business income of $62,000. The child care expenses for the current year total $11,200. Determine the maximum deduction for childcare costs and indicate who should claim them