During 2016, Jane hired a veteran with service-related disabilities to help her out in her business. The veteran had been unemployed for 8 weeks in the year leading up to the hire date. He was paid $36,0000 during his first year, of which $10, 400 was paid in 2016. Jane's work opportunity tax credit (WOTC) for 2017 is: $10, 400. $800. $4, 800. $5, 600. $0. The credit for small employer health insurance premiums is not available to: employers that employ more than 10 full-time equivalent (FTE) employees. employers that pay less than 50% of their employees' health insurance premiums. employers whose employees' wages average more than $25, 900. both a. and c all of the above. A married taxpayer that files a separate return from her spouse has $190,000 of alternative minimum taxable income (AMT). The taxpayer's 2016 AMT exemption is: $0. $14, 363. $26, 325. $41, 900. $27, 538