John and Alexandria Are Married and They Have Two Children

John and Alexandria are married and they have two children, aged 2 and 5. They pay Alexandria's 22 year old sister $150 per week to take care of their children for 48 weeks each year. John works full time and earns a salary of $90,000 per year. Alexandria works part time, earning a salary of $28,000 per year. She also goes to college part time during the fall semester, for a total of 17 weeks, or 4 months, each year. Which of the following is correct with respect to John and Alexandria's ability to claim a deduction for child care expenses?

A) Neither John nor Alexandria can claim child care expenses because they paid a relative to take care of their children.
B) Alexandria must claim all of the child care expenses because she is the supporting person with the lower Net Income.
C) John can claim child care expenses of $1,600 and Alexandria can claim the remaining $5,600.
D) John can claim child care expenses of $7,200.