Two Management Students, Gunther and Jake, Discuss the Pros and Cons

Two management students, Gunther and Jake, discuss the pros and cons of employee benefits. Gunther states that unemployment insurance is more advantageous to employees than it is to employers, while Jake argues that employers receive more rewards from it. Which statement weakens Jake's argument?

A) Unemployment insurance provides employers a competitive advantage in the talent market.
B) The amount of an employer's unemployment insurance tax depends on the number of employees.
C) Federal and state taxes paid by employers fund most of unemployment insurance.
D) Unemployment insurance does not provide assistance to unemployed workers looking for new jobs.
E) Unemployment insurance does not include payments to offset lost income during voluntary unemployment.