Tina is a single mother. She has a son, jared who is 2 years old and a daughter, Kimberly, who is one. Because Tina works full time, she needs to have a babysitter watch both children for 8 hours a day. Tina makes $100,000 a year but spends $8,500 per year just on babysitting for Jared. What, if any, tax benefit can Tina get based on this expense