Problem
Eric and Rebecca are married, and they have two children aged four and six. They pay Rebecca's mother$140 per week to take care of their children for 48 weeks each year. Eric works full-time and earns a salary of $90,000 per year. Rebecca works part-time, earning a salary of $28,000 per year and she also goes to college part-time during the fall and winter semesters for a total of 34 weeks or 8 months each year. Which is true with respect to Eric and Rebecca's ability to claim a deduction for childcare expenses?