Hawaii, Inc What Is the Amount of Hawaii's Credit for Employer-Provided Child

Hawaii, Inc., began a child care facility for its employees during the year. The corporation incurred the following expenses:
$\begin{array}{ll}\text { Rent of facility } & \$ 30,000 \\\text { Leasehold improvements } & 50,000 \\\text { Equipment, toys, etc. } & 15,000 \\\text { Salaries of child care employees } & 25,000 \\\text { Other operating expenses of facility } & \mathbb{1 8 , 0 0 0} \\\quad \text { Subtotal } & \$ 138,000 \\\text { Qualified child care referral fees } & \mathbb{1 0 , 0 0 0} \\\quad \text { Total expenses } & \$ 148,000\end{array}$
What is the amount of Hawaii's credit for employer-provided child care?