32. LO.3 In March 2013, Sparrow Corporation hired three individuals—Austin, Adam, and Angela—all of whom are certified as long-term family assistance recipients. Each of these individuals earned $11,000 during 2013. Only Adam continued to work for Sparrow in 2014, and he earned $13,500. In March 2014, Sparrow hired Sam, who is also certified as a long-term family assistance recipient. During 2014, Sam earned $12,000.

a. Compute Sparrow Corporation’s work opportunity credit for 2013 and 2014.

b. If Sparrow Corporation pays total wages to its employees of $325,000 in 2013 and

$342,000 in 2014, how much may Sparrow claim as a wage deduction in 2013 and 2014?