I think we can solve this question this way and it is really fast.increase by factor of 1/4 = increase by factor of 3/12
decrease by factor of 1/3 = decrease by factor of 4/12
We can see the decrease by factor 4/12 is larger than 3/12
=> in total the employee is decrease in 2006
=> 100 employees is the minimum number
=> Eliminate employees number that <=100 (C, D, E)
We have A & B left.
Between 2 time periods (2000 to 2003 and 2003 to 2006), as the number of employees changed slightly (3/12 - 4/12 = 1/12), the number of employees in 2000 to 2003 can not be too large from number 100.
=> Eliminate A
=> Last answer is B (120)