please help

Work Opportunity Tax Credit (WOTC). (Obj. 3) During 2013, Albacross, Inc. hired Dana, Ed, and Finn, each of whom are designated community residents. During their first year, Dana worked 1,600 hours; Ed worked 300 hours, and Finn worked 115 hours. First-year wages are as follows: Dana, $19,000; Ed, $4,400; and Finn, $2,300. Of these wages, $4,000, $3,000, and $2,000, respectively, were paid in 2013. Compute Albacross's 2014 WOTC and discuss its impact on Alabcross's 2014 wage expense deduction