Mary Contrary, age 42, is a single mom caring for two children - Peter, age 15, and Muffett, age 12. Mary works for the Garden Grow Company as lead botanist. Mary participates in Botanical's dependent care assistance plan. In 2011, Mary incurred the following dependent care expenses:

• $2,500 for a part-time housekeeper
• $1,500 for Peter's private therapy (Peter is mentally incapacitated due to a tragic accident involving a spider bite)
• $1,000 for Muffett's after school program
• $575 for Muffett's summer day camp

Which, if any, of the above expenses are allowable as non-taxable?

Please write a memo answering this question, citing appropriate authority. An IRAC-style essay is appropriate for this assignment.