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? Question 59Select one: a. 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 b. 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 c. 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 d. 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