In March 2015, Sparrow Corporation hired three individuals- Austin, Adam, and Angela- all of whom are certified as long-term family assistance recipients. Each of these individuals earned $11,000 during 2015. Only Adam continued to work for Sparrow in 2016, and he earned $13,500 then. In March 2016, Sparrow hired Sam, who also is certified as a long-term family assistance recipient. During 2016, Sam earned $12,000.

a. Compute Sparrow's work opportunity credit for 2015 and 2016.

b. If Sparrow pays total wages to its employees of $325,000 in 2015 and $342,000 in 2016, what is the entity's wage deduction for those years?