12. The following amounts shall be deducted from the income:
(1) the amount of the tuition fees that would be deductible under the Taxation Act (chapter I-3);
(2) the amount of the childcare expenses paid, up to the amount eligible for the tax credit for those expenses under the Taxation Act;
(2.1) support received for the benefit of a child, up to $4,200 a year per child;
(3) support payments; and
(4) expenses incurred to make up for a severe physical or mental deficiency.