In August 2013, Lang Corporation hires two qualified veterans, each with a service-related disability. Both were hired within a few days of their Army discharge. Each employee earns $18,000 of wages in 2013. Salaries and wages paid to other employees in the current year totaled $50,000. Lang has a regular income tax liability of $40,000 in the current year before deducting tax credits (assuming the appropriate deduction is claimed for the veterans' salaries). Its tentative minimum tax is $10,000. Business tax credits other than the work opportunity credit amount to $35,000.
a. What is Lang's tentative work opportunity credit (before limitations) in 2013?
b. What total general business credit can Lang use in 2013? What amount is available for carryover or carryback?
c. What is Lang's deduction for salaries and wages paid to the two veterans and its total deduction for salaries and wages in 2013?