During 2013, Albacross, Inc. hired Dana, Ed, and Finn, each of whom are designated community residents. During their first year, Dana worked 1,600 hours; Ed worked 300 hours, and Finn worked 115 hours. First-year wages are as follows: Dana, $19,000; Ed, $4,400; and Finn, $2,300. Of these wages, $4,000, $3,000, and $2,000, respectively, were paid in 2013. Compute Albacross's 2014 WOTC and discuss its impact on Alabcross's 2014 wage expense deduction.