During 2020, Lincoln Company hires 21 individuals who are certified to be members of a qualifying targeted group. Each employee works in excess of 600 hours and is paid wages of $12,100 during the year. Determine the amount of Lincoln's work opportunity credit. 31,200 x Feedback Check My Work The work opportunity tax credit was enacted to encourage employers to hire individuals from one or more of a number of targeted and economically disadvantaged groups