Employer a Is a Contributing Employer to a Multiemployer Plan

Employer A is a contributing employer to a multiemployer plan. Method for calculating withdrawal liability: Rolling-5 with mandatory de minimis rule.Employer A completely withdraws from the plan on 12/31/2011. Total Total 12/31 Total contributions Total unfunded contributions withdrawn contributions vested benefits OutstandingYear all employers employers Employer A (all employers) claims*2005 $19,600,000 $500,000 $760,000 $0 $0 2006 23,400,000 450,000 650,000 0 0 2007 25,300,000 350,000 870,000 0 0 2008 28,900,000 625,000 905,000 60,200,000 0 2009 29,100,000 800,000 805,000 70,900,000 1,200,000 2010 25,200,000 1,225,000 725,000 75,200,000 2,500,000 2011 27,800,000 1,500,000 225,000 78,000,000 2,750,000 * For withdrawal liability that can reasonably be expected to be collected with respect to employers who withdrew before the end of the plan year. In what range is the withdrawal liability for Employer A?

A) Less than $2,100,000
B) $2,100,000 but less than $2,150,000
C) $2,150,000 but less than $2,200,000
D) $2,200,000 but less than $2,250,000
E) $2,250,000 or more