During 2013, Troy Manufacturing hired a veteran who, for the year leading up to his hire date, had been unemployed for seven months. Qualified first-year wages were $15,000, with

$8,000 paid in 2013 and $7,000 paid in 2014. Assuming the veteran does not have any service-related disabilities, Troy’s 2013 and 2014 WOTC for this worker would be:

a. $3,200 and $2,400, respectively.

b. $3,200 and $2,800, respectively.

c. $6,000 and $0, respectively.

d. $4,800 and $0, respectively.