The University of Cincinnati Center for Business Analytics is an outreach center that collaborates with
industry partners on applied research and continuing education in business analytics. One of the
programs offered by the center is a quarterly Business Intelligence Symposium. Each symposium features
three speakers on the real-world use of analytics. Every person wishing to attend must pay $75 per
person. Each attendee receives breakfast, lunch, and free parking. The following are the costs incurred for
putting on this event:

Mai and chuck have been divorced since 2012. they have three boys, ages 6, 8, and 10. all of the boys live with mai and she receives child support from chuck. mai and chuck both work and the boys need child care before and after school. te boys attend the fun house day care center and mai paid them $2,000 and chuck paid them $3,000. mai's agi is $18,000 and chuck's is $29,000. mai will claim two of the boys as dependents. she signed form 8332 which allows chuck to claim one of the boys. who can take the child and dependent care credit?