Cardinal Corporation hires two persons certified to be eligible employees for the work opportunity tax credit under the general rules (e.

Cardinal Corporation hires two persons 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.