Emily spent $160,800 to rehabilitate a certified historic building (adjusted basis of $104,520) that originally had been placed in service in 1935. What is Emily's rehabilitation expenditures tax credit?

During 2022 Lincoln Company hires 20 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 $10,600 during the year. Determine the amount of Lincolns work opportunity credit.