Green Corporation hires six individuals on January 4, 2014, all of whom qualify for the work opportunity credit. Three of these individuals receive wages of $8,500 during 2014, and each individual works more than 400 hours during the year. The other three individuals each work 300 hours and receive wages of $5,000 during the year.

b.If Green pays total wages of $140,000 to its employees during the year, how much of this amount can Green deduct, assuming that the work opportunity credit is taken? $