While he was unemployed during the frst eight months of 2020, Mr. Leopold Morena found employment in September of that year. His employment income for these four months was $20,000. In addition he had interest income of $3,500 and received non-eligible dividends from his private company of $62,000. Mrs. Morena was employed throughout 2020, earning gross employment income of $73,000. RPP contributions of $4,200 were withheld by her employer. She had no other source of income during 2020. During 2020, Mrs. Morena attended an accounting course at a local college. The course lasted 12 weeks and required her to spend about 20 hours per week in classes and prepar-ing assignments. Because of their busy schedules, the couple incurred well documented child care costs of $16,250 (50 weeks at $325 per week)

Required: Determine the maximum amount that can be deducted by Mr. and Mrs. Morena for the year ending December 31, 2020, for child care expenses under the following assumptions: A. They have two children, neither of whom qualify for the ITA 118.3 disability tax credit. Their ages are 1 and 3 years old. B. They have three children, none of whom qualify for the ITA 118.3 disability tax credit. Their ages are 3, 5, and 14 year old