92. A licensed cannabis dispensary has one employee who works an average of 40 hours per week. The employee's wages ($24 per hour) and health insurance ($480 per month, or $2.77 per hour of work) meet the requirements to be qualified expenditures. The taxpayer will add $2.77 to the $24 hourly wage to arrive at a final compensation amount of $26.77 per hour. This cannabis retailer may qualify for an HRCTC worth: a. $1,070.80 ($26.77 per hour 40 hours) b. $55,681.60 ($26.77 per hour 40 hours 52 weeks) c. $26.77 ($24 per hour in wages + $2.77 per hour in health insurance) d. $13,920.40 ($26.77 per hour 40 hours 52 weeks .25 of qualified costs)