A married couple files a joint return. The couple has no net capital gain or qualified dividend income. For 2020, a couple's alternative minimum tax (AMT) base (amount subject to AMT) is $277,679 and their regular income tax liability is $48,410. The couple's 2020 AMT is:

$73,350. $71,570. $24,940. $23,160. $0.

Which of the following statements is not true regarding the work opportunity tax credit (WOTC)?

The maximum WOTC for hiring a veteran who is receiving food stamps is $2,400. The percentage rate used in computing the WOTC is the same for all three groups of veterans eligible for the credit. The WOTC is available for an employer that hired a veteran with a service-related disability who had been unemployed for only three weeks in the year leading up to the hire date. For veterans to be eligible for the WOTC, the veteran must have been unemployed prior to the hire date. All of the above statements are correct in regard to the WOTC.