please explain in detail

1) A taxpayer and their spouse are both employed. Their employment income in the current year were $84,000 and $18,000, respectively. Other income during the year for the taxpayer: interest income $3,000, net rental income - $23,000; spouse: interest income $2,000, net rental income $23,000. The couple has two children ages, 5 and 10. Child-care expenses for the year were: day care fees of $7,000 for the 5-year old, after-school day care fees of $9,000 for the 10 -year old. What is the maximum amount that can be deducted for child care expenses in the current year? A 12,000 B 16,000 C 13,000 10,000 None of these