Ambre Corporation hires eight individuals on April 2, 2018, all of whom qualify for the work opportunity tax credit. Five of the individuals receive wages of $8,600 during 2018, and each individual works 510 hours during the year. The other three individuals each work 300 hours, and each receives wages of $3,400 during the year.

a. Enter the amount of Ambre's work opportunity tax credit: $ .

b. If Ambre pays total wages of $191,000 to its employees during the year, how much of this amount can Green deduct, assuming the work opportunity credit is taken? $