Cardinal Corporation Hires Two Persons Who Are Certified to Be

Multiple Choice

Cardinal Corporation hires two persons who are certified to be eligible employees for the work opportunity tax credit under the general rules (e.g., food stamp recipients) , each of whom is paid $9,000 during the year.As a result of this event, Cardinal Corporation may claim a work opportunity credit of:

A) $1,440.
B) $2,880.
C) $4,800.
D) $7,200.