Fact Pattern 4-3 Polly Owns Restaurant Which Seats 50 People.She Just Learns of Just

Fact pattern 4-3
Polly owns restaurant which seats 50 people.She just learns of a newly enacted city law in her jurisdiction requiring that all restaurants,but not other businesses,pay a special tax allocated to the health department to be used for inspections of restaurants.She also learned that Frank,the local mayor who recently went through a nasty divorce,was able to get passed a law requiring that restaurants owned by women pay a higher fee to receive a business license than those owned by men.Polly is angry about both laws and wants to take action to have them struck down.
-Refer to fact pattern 4-3.Which of the following is the city's best argument that the law imposing a higher fee on female restaurant owners should be upheld?

A) That under the rational basis test,females should pay higher taxes so long as it can be shown that they have a higher rate of business failure.
B) That under the intermediate-level test,distinctions involving gender are examined in the same way as distinctions based on guarantees in the Bill of Rights,and that the Bill of Rights allows gender-based classifications.
C) That under the strict scrutiny test,complaints made by owners of businesses whose conduct could affect health are reviewed strictly resulting in government regulation being upheld.
D) The city does not have a good argument because there is no justification for the distinction under the intermediate-level test.