Answer: Jill will have to b) merge the top three cells so that her first heading can span the width of the entire table.
Explanation: If Jill merges the top two cells, one of the cells will still remain and therefore she will not be able to span the width of the entire table. She cannot merge the top ten cells because the problem states the has 3 columns. The 10 rows occupy the entire table and are not located at the top of the table. Jill could widen the first cell, however, it will limit her table to one large column and 10 rows. The problem states that only the first heading or row should be occupying the entire width, therefore b) merges the top three cells is the correct answer.