garan was unemployed for 30 weeks before begin hired by juarez. six months later, garan has completed 300 hours of service for juarez. with respect to the work opportunity tax credit, which of the following statements is true? a.because garan has completed fewer than 400 hours of service, juarez doesn't qualify for any credit. b.because it took too long for garan to complete the 300 hours of service, juarez doesn't qualify for any credit. c.because garan wasn't unemployed for long enough, juarez doesn't qualify for any credit. d.because garan has completed more than 120 hours of service, juarez qualifies for a 25% credit. e.because garan has completed more than 120 hours of service, juarez qualifies for a 30% credit.