1. Line 214 Child Care Expenses. Eg. day care, baby sitter, summer camp costs.......usually proportionate to number of children d: M# p4 q6 ^3 ^; f" r! I2.Line 367 Amount for children born in 1991 or later (number of children * $2038) ' N' c X3 X, y! j0 {( m/ M( @! [3 r3.Line 365 Children's fitness amount, up to $500 per child.