Green Corporation hires six individuals on January 4, 2021, all of whom qualify for the work opportunity credit. Three of these individuals receive wages of $8,500 during 2021, and each individual works more than 400 hours during the year. The other three individuals work 300 hours and receive wages of $5,000 during the year. 

a. Calculate the amount of Green’s work opportunity credit for 2021.

b. If Green pays total wages of $140,000 to its employees during the year, how much of this amount is deductible in 2021 assuming that the work opportunity credit is taken?