Same as 7, except that Lisa paid the sitter while she worked as a scout leader for

Question:

Same as 7, except that Lisa paid the sitter while she worked as a scout leader for the Girl Scouts.
In 7 Lisa, usually a stay-at-home mother, went to the hospital one day for some outpatient surgery. She hired a babysitter for $ 35 to watch her four-year-old son while she was gone. What tax benefits are available to Lisa for this cash payment?