(Table: Fazio and Gabriella's Opportunity Cost) the Table Provides Data

(Table: Fazio and Gabriella's opportunity cost) The table provides data on how long it takes Fazio and Gabriella each to learn to play a particular new song on the piano and to complete a given person's tax return. Use the data to answer the question.
Which statement explains who has a comparative advantage in completing tax returns?

A) Fazio because he completes a tax return more quickly than Gabriella.
B) Gabriella because she completes a tax return more quickly than Fazio.
C) Fazio because he gives up learning fewer new songs when he completes a tax return.
D) Gabriella because she gives up learning fewer new songs when she completes a tax return.