The Subject "Who Pays for Childcare When the Parent(s) Works

The subject "Who pays for childcare when the parent(s) works?" is

A) not a concern because the law requires companies to provide child care facilities, or to pay employees a stipend if it is not available.
B) by law a shared responsibility between employer and employee.
C) not the concern of employees without children or single-income households because they always get to choose a different benefit.
D) a controversial subject, with no legal resolution to date.