Mrs. and Mr. Anders have three children who, at the end of the current year, are 4, 12, and 18 years of age. The 18 year old child has a serious physical infirmity, but does not qualify for the disability tax credit. None of the children have any income.

Mrs. Anders had earned income of $18,000, while Mr. Anders had earned income of $69,000 (note: this is earned income for child care expense purposes). Assume the earned income also equals the net income for tax purposes.

The total payments for child care were $190 per week for a total of 50 weeks. The $190 per week is for all three children combined.

During the current year, Mrs. Anders spent six weeks in prison as the result of a conviction for possession of an illegal substance. Following her release, Mr. Anders spent three weeks in the hospital because of a stress related disorder.

Determine the maximum deduction for child care costs that Mrs. Anders and Mr. Anders may each claim separately. Show all calculations below your final answers.