Last year, 40% of business owners gave a holiday gift to their employees. A survey of business owners conducted this year indicates that 32% planned to provide a holiday gift to their employees. Suppose the survey results are based on a sample of 90 business owners. a. How many business owners in the survey planned to provide a holiday gift to their employees this year? Round your answer to the nearest whole number. b. Suppose the business owners in the sample do as they plan. Conduct a hypothesis test that can be used to determine whether the proportion of business owners providing holiday gifts had decreased from last year. State the hypotheses.