Problem 13-27(a) (LO. 3) Ewunia Corporation hires nine individuals on January 2, 2019, all of whom qualify for the work opportunity credit. Two of these individuals receive wages of $11,000 during 2019, and each individual works more than 400 hours during the year. The other seven individuals work 230 hours and receive wages of $6,600 during the year. a. Calculate the amount of Ewunia's work opportunity tax credit for 2019. b. If Ewunia pays total wages of $235,000 to its employees during the year, how much of this amount is deductible in 2019, assuming the work opportunity credit is taken