Tim Owns a Fruit Distribution Company and Hires Around 100

Tim owns a fruit distribution company and hires around 100 employees.Before PPACA became a law,he did not provide health insurance coverage for the workers.After March 2010,he started to provide the coverage.However,from then on,the costs of his company have been increasing exponentially.Which of the following cannot be one of the ways to limit the rising costs of offering health care coverage?

A) lowering wages to offset the costs of health insurance
B) decreasing the size of his workforce
C) limiting the waiting periods to receive health care coverage to 90 days (for new workers)
D) imposing lifetime benefit caps at $1 million