Genco Company is a small manufacturing company that makes metal presses for larger manufacturing companies. Genco is located in a large city and desires to expand its operations, which will require it to hire more workers. Some of the workers need to be highly skilled machinists, while others need little prior training or experience. Genco would like to hire employees from the economically depressed neighborhoods near its plant. The plant manager has heard that there are income tax credits for providing work opportunities for certain targeted groups of individuals. He comes to you for information about who he could hire that would qualify for this credit. Prepare a memo for the plant manager that identifies the qualifying targeted groups and explain the tax benefits associated with employing individuals in these groups.