A tax department is under orders to reduce the time small business owners spend on filling out the tax application form. Previously the average time spent on the form was 6.7 hours. The tax department plans to carry out a hypothesis test to see if there is evidence that the average time to fill out the form is now less than 6.7 hours. Select the hypotheses that the department should use for this test. Select one: a. Ho: > 6.7, Ha: = 6.7 O b. c. O d. Ho: = 6.7, Ha: > 6.7 Ho: = 6.7, Ha: < 6.7 Ho: = 6.7, Ha: # 6.7