Nina Diamond and Len Dirkfeld are married and have five children: Lindsay age 18, Trevor age 15, James age 7, Ben age 5, and Rebecca age 3. During 2011, they paid a nanny $250 per week for 50 weeks to look after their children while they worked. During July, they paid $3,000 ($1,500 each) for Trevor and James to go to an overnight summer camp for four weeks. In addition, they paid their child Lindsay $300 to babysit the other children at various times when they worked late.
Len is a doctor and has his own practice. Nina worked full-time as a computer consultant during the first eight months of the year. In September, she went back to university on a full-time basis for 13 weeks. On December 11, her courses were finished and she went back to work.
Nina and Len's incomes are summarized below:

REQUIRED
(A) Compute the maximum 2012 child care deductions for Nina and Len. Show all calculations.
(B) How would your answer to (A) change if Nina went back to university for 13 weeks on a part-time basis rather than a full-time basis. Assume Nina took a minimum of 12 hours of courses each month, but do not redo all the calculations.

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Nina $50,000 3,000 Le Salary.. Taxable benefits (800) $62,200 $120,000 2,000 3,000 6,000 .(5,000) 0,000) $49,200 $119,000 Rental income . Net income under Division B·····.. . . . .-. .