Final answer:
Workers' compensation premiums are based on factors such as the size of payroll, the location of the business, and the risk level of the work performed, but not the race of the employee.
Step-by-step explanation:
The correct answer is B. the race of the employee.
Workers' compensation premiums are based on factors such as the size of payroll, the location of the business, and the risk level of the work performed. However, the race of the employee is not a factor that affects workers' compensation premiums.
For example, if two businesses with the same size of payroll and located in the same area have employees performing similar high-risk work, their workers' compensation premiums would be similar regardless of the employees' race.