You are married and have two children, aged 2 and 5. You pay your 22 year old sister $150 per week to take care of the children for 48 weeks each year. Your spouse works full time and earns a salary of $90,000 per year. You work part time, earning a salary of $28,000 per year because you go to college part time during the fall semester, for a total of 17 weeks, or 4 months, each year. Which of the following is correct with respect to your family's ability to claim a deduction for child care expenses?

Question 4 options:

	You must claim all of the child care expenses because you are the supporting person with the lower Net Income.
	Neither your spouse nor you can claim child care expenses because you paid a relative to take care of their children.
	Your spouse can claim child care expenses of $1,600 and you can claim the remaining $5,600.
	Your spouse can claim child care expenses of $7,200.