Mrs. and Mr. Daviers 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.

Mrs. Daviers had earned income of $20,000, while Mr. Daviers had earned income of $70,000. Payments for child care were $190 per week for a total of 50 weeks.

During the current year, Mrs. Daviers spent seven weeks in jail as the result of a conviction for possession of an illegal substance. Following her release, Mr. Daviers spent four weeks in the hospital because of a stress related disorder.

Determine the maximum deduction for child care costs and indicate who should claim them.

Mes and Me Davies have three children who the end of the current year 12 and 18 years of age the two characters the Mrs Davershad eamed income of 000 while Davies had come 570 000 Parcada 100 worse During the current year, Mrs Dacers spent seven wees in jalas the result of a conviction for possono stance Following terase. Danes sent to wis in the hospital because of disorder Determine the maximum deduction for child care costs and indicate who should clam them