Exercise 12-13 (Algorithmic) (LO. 3) Company hires 18 individuals who are certified to be members of a qualifying targeted group. Each employee works in excess of 600 hours and is paid waes of $10,600 during the year Lincoln Company's work opportunity credit is 0-76320] X Check My Work The work opportunity tax credit was enacted to encourage employers to hire individuals from one or more of a number of ta rgeted and 7 8 0