An employer hires Mr. Smith for $10 an hour. Mr. Smith is an ex-felon and he works 300 hours (seven and a half weeks). The employer will have paid him $3,000 in gross wages at the end of the year. In that case, the total Work Opportunity Tax Credit (WOTC) is available to the employer is what amount? A. $0 B. $550 C. $750 D. $1,200