What conclusion can be drawn about the likelihood of a taxpayer taking more than 12 hours to complete IRS Form 1040, based on the provided analysis?
a) It is expected due to the variability in completion times.
b) It is unlikely, as it falls within the normal range of completion times.
c) It is surprising, as it significantly exceeds the average completion time.
d) It is inconclusive without additional data on taxpayer behavior.