Taxation 1

Homer and Marge Sampson have Three children4. The ages of children are 4, 9 and 14. Non of the children are infirm nor disabled. Homer has net Employment income $16,997, after the deduction of employment expenses of $12,978. Marge has net business income during the year of $46,830 after deducting business expense of $20,000. The childcare cost for the year are $11,483.

What is the maximum deduction for child care cost that can be claimed (you do not need to indicate which spouse claims the cost; just indicate the maximum dollar amount that can be claimed)