Jim uses the following table to keep track of how many items his employees sold in the last two weeks. He wants to use a formula that will indicate whether the employees are eligible for incentives or not. Employees who have sold more than 60 items are eligible for incentives. Which formula should Jim use?

A.
=IF(C3<60;"Eligible";"Not Eligible")
B.
=IF(C3>60;" Eligible ";" Not Eligible")
C.
=IF(C3>60;" Eligible ";" Eligible ")
D.
=XOR(C4>60;" Eligible ")
E.
=AND(C4>60;" Eligible";" Not Eligible")