If the Government Decided That Each Family Needs a Minimum

If the government decided that each family needs a minimum income of $25,000 and promised to make up the difference between whatever a family earned and $25,000, which of the following is correct?

A) The government is effectively taxing every dollar earned up to $25,000 at a rate of 50%.
B) This program doesn't change anyone's incentive to work.
C) This program encourages people to work more in order to receive additional on-the-job training, which improves their skills.
D) This program reduces the incentive to work to earn any wage up to $25,000.