1. Line 214 Child Care Expenses. Eg. day care, baby sitter, summer camp costs.......usually proportionate to number of children ( L$ }: B. l1 Q: |/ ~2.Line 367 Amount for children born in 1991 or later (number of children * $2038) : m% [% ^, A: q# _2 m) i' S+ ?( y S3.Line 365 Children's fitness amount, up to $500 per child.