ages $4,8,$ and $17.$ While Jennifer was a full$-$time student at university, January through April $(16$ weeks$),$ her nanny looked after the children. Jennifer found full$-$time employment in July. Her $17-$year$-$old son looked after the younger two children during July while Jennifer worked. In August, the two younger children spent five weeks at an overnight camp in northern Ontario. Jennifer re$-$hired the nanny to look after the children from September through December.$$ Harvey paid all of the child care costs for the year, which totalled $$23,500($Son $$4,000+$ camp $$5,000($$$2,500$ per child$)+$ nanny $$14,500).$ Harvey is employed full time as a salesman. He received commission income of $$120,000$ during the current year. He worked from home $3$ days each week.$$ Jennifer had the following sources of income in the current year$$scholarships $$3,000$ and salary plus taxable benefits $$30,000.$