During 2013, Bentley & Associates hired a veteran with service-related disabilities. Qualified first-year wages paid to the veteran were $21,000, with $10,000 paid in 2013 and $11,000 paid in 2014. Assuming that for the year leading up to the hire date, the veteran had been unemployed for seven months, Bentley’s 2014 WOTC for this worker would be:

a. $1,600.

b. $800.

c. $4,400.

d. $0.