The Work Opportunity Credit for groups with a particularly high unemployment rate or special employment needs is available to employers with employees from a targeted group. Which of the following requirements must be met for eligible employees during the tax year in order for an employer to receive the credit? a) Worked for at least 220 hours, not have worked previously for the employer, and earned more than 50% of the wages for working in the employer's trade or business b) Worked for at least 120 hours, not have worked previously for the employer, and earned at least 50% of the wages for working in the employer's trade or business c) Worked for at least 120 hours, not have worked previously for the employer, and earned more than 50% of the wages for working in the employer's trade or business d) Worked for at least 120 hours, allowed to have worked previously for the employer, and earned more than 50% of the wages for working in the employer's trade or business