Please answer and explain.

John and Alexandria are married and they have two children, aged 2 and 5. They pay Alexandria's 22 year old sister $200 per week to take care of their children for 40 weeks each year. John works full time and earns a salary of $105,000 per year. Alexandria works part time, earning a salary of $32,000 per year. She also goes to college part time during the winter semester, for a total of 15 weeks, or 4 months, each year. Which of the following is correct with respect to John and Alexandria's ability to claim a deduction for child care expenses? a. Neither John nor Alexandria can claim child care expenses because they paid a relative to take care of their children. b. Alexandria must claim all of the child care expenses because she is the supporting person with the lower Net Income. c. John can claim child care expenses of $8,000. d. John can claim child care expenses of $1,400 and Alexandria can claim the remaining $6,600