Under the Health Care and Education Reconciliation Act, Employers Offering

Under the Health Care and Education Reconciliation Act, employers offering high-end health care policies in 2018 will be required to pay additional taxes to help fund the act's plan. A high-end health care policy is defined as one costing more than:

A) $12,500 per year.
B) $18,500 per year.
C) $23,500 per year.
D) $27,500 per year.