A tip on expenses: for my sister-in-law in this same scenario and awhile ago I figured out that it's best for her to pay the kid's grandma extra in order to cover the cost of meals for the kid.
Every $1 extra paid in 2021 gets credited 50%, and the grandma gets an extra $1 of income plus $1 of expenses, so doesn't pay tax against it. In the end, the mom got 2021 meals for her kid under grandma's care for a 50% discount.
2022 and 2023 will probably both be 35%. Not shabby for helping to feed your kid. Especially with price increases at the grocery store. You do have to make sure that the care-provider (grandma) is "deciding how to care for the kid and what food to buy", otherwise she's just an employee of the mom. It's a technicality but good for everyone to know the rules.
If she had an option for summer camps to either include meals or not, I would advise her to get the meals as long as they aren't upcharged by over 35%!
