with— (A) the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor, or (B) a State apprenticeship agency. (e) Applicable apprenticeship level (1) In general For purposes of this section, the applicable apprenticeship level shall be equal to— (A) in the case of any apprenticeship employees described in subsection (b)(1), the amount equal to 80 percent of the average number of such apprenticeship employees of the employer for the 3 taxable years preceding the taxable year for which the credit is being determined, rounded to the next lower whole number