what circumstances may they claim the credit?

The Smiths are married and have a 2-year-old son, max. The dad works full-time but the wife has not worked outside the home since max was born. The mom thinks that Max would benefit from attending nursery school several times a week, which would give her an opportunity to start painting at a nearby art studio. She is hoping that the proceeds from the sale of her paintings will pay for the nursery school tuition. They plan to claim the credit for child and dependent care expenses because the care provided Max at the nursery school is required for her to pursue her art career. Can they claim the credit for child and dependent care expenses for their sons nursery school expenses