Andrew Brock carries on a business as the sole proprietor which, in most years, has been very profitable, producing more than $200,000 if business income annually. However, in 2023, his gross sales decline to only $125,000 resulting in business income of $24,000. Andrew has no other source of income during 2023.

During a slow period, Andrew enrolled in an organizational behaviour course at a local university. The course lasted 7 weeks and required a minimum of 12 hours of work each week.

His spouse, Andrea Brock is an accountant for a large public company. In 2023 she has earned income of $105,000.

They have three children. The children are 2, 4, and 12 years of age. The 2-year-old is sufficiently disabled that the child qualifies for the disability tax credit.

In 2023, the couple paid childcare expenses of $350 per week for 50 weeks.

Required:

Determine the maximum amount that can be claimed by Mr. and Mrs. Brock for the 2023 taxation year for childcare expenses.