On August 6, 2010, a company hired two new employees, Ross and Denny. Both were still employed on August 6, 2011. Wages paid to Ross during the first 52 weeks were 32,000 of which 18,000 were paid during the first 26 weeks. Wages paid to Denny during the first 52 weeks were 28,000 of which 13,500 were paid during the first 26 weeks. Calculate new hire retention credit.