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plz help Tax Andrew Brock carries on a business as a sole proprietor which, in most years, has been very profitable, producing more than $200,000

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Andrew Brock carries on a business as a sole proprietor which, in most years, has been very profitable, producing more than $200,000 if business income annually. However, in 2021, his gross sales decline to only $125,000 resulting in business income of $24,000. Andrew has no other source of income during 2021. During a slow period, Andrew enrolled in an organizational behaviour course at a local university. The course lasted 7 weeks and required a minimum of 12 hours of work each week. His spouse, Andrea Brock is an accountant for a large public company. In 2021, the details of her taxable income are as follows: In January of 2021, as the result of a serious snowboarding accident, Andrea was hospitalized for a period of one week. Subsequent to her release, she was in a wheel chair for an additional 6 weeks. A doctor has certified that, during this 7 week period, Andrea was not capable of caring for her children. In 2021, the couple paid child care expenses of $350 per week for 50 weeks. Required: Determine the maximum amount that can be claimed by Mr. and Mrs. Brock for the 2021 taxation year for child care expenses under the following assumptions: A. They have two children, neither of whom qualify for the disability tax credit. The children are 2 and 12 years of age. B. They have three children. The children are 2,4 , and 12 years of age. The 2 year old is sufficiently disabled that the child qualifies for the disability tax credit. For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac)

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