C..
I used the rate calculator on sittercity.com for the following criteria:
75287 zip code (1st Plano zip code I found)
2 children
0-1 yrs experience
18-21 years old
Their rate code indicates that $11.75/hour
That being said I ALWAYS OVERPAY - so if the rate says 11.75 and they are saying they get paid 12.00 - I would offer 12.50. They will turn down other jobs for me and they will feel "good" about what they are being paid - this has always gone a long way for me.
But to get a good sense, ask her what she charges and why. They WHY to me has always been telling.
Food and activities are typically covered, so you wouldn't deduct for that.
You will want to determine UP FRONT if you will be claiming this on your taxes - if so, you need to get the nanny's social security no and make sure they know that you will not be withholding and THEY are responsible for paying taxes. I would get that in writing... if you are planning on claiming on your taxes.