Government Charges Should Be Included as Part of the Premium

Government charges should be included as part of the premium revenue if:

A) they are levied on the insurer and incorporated into the insurance premium.
B) they are imposed on the insured party by the government.
C) the insurer is acting simply as a collector of levies and charges imposed by the government.
D) they are levied on the insurer and incorporated into the insurance premium and the insurer is acting simply as a collector of levies and charges imposed by the government.