Mrs. and Mr. Lindon have three children who, at the end of the current year, are 4, 12, and 20 years of age. All children are in good health.

Mrs. Lindon had earned income of $25,000, while Mr. Lindon had earned income of $80,000. Payments for child care were $250 per week for a total of 60 weeks.

During the current year, Mrs. Lindon spent six weeks in jail as the result of a conviction for possession of an illegal substance.

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

A.

Mr. Lidon should claim $13,000 and Mrs. Lindon should claim $1,950

B.

Mr. Lindon should claim $1,950 and Mrs. Lindon should claim $11,050

C.

Mr. Lindon should claim $13,000 and Mrs. Lindon should claim $2,000

D.

Mr. Lindon should claim $2,000 and Mrs. Lindon should claim $15,000