$19.$ When applying for his construction company's first workers compensation policy, the owner of the Delay Construction Company deliberately overstated the company's expected payroll, hoping that a larger number would make him seem like a more important customer to his insurance agent. Delay paid a premium at the beginning of the policy period based on this inflated estimate. At the end of the policy period, when the insurer discovers the actual payroll figures,

$($Search Chapter $2)$

a$.$ the insurer will send Delay a bill for the balance due.

b$.$ the insurer will owe Delay a refund.

c$.$ Delay must pay a penalty to reflect its estimating error.

d$.$ no adjustment will be made because the error is in favor of the insurer.

$20.$ In addition to benefits payments and defense costs, the insurer also agrees to pay all of the following EXCEPT:

$($Search Chapter $2)$

a$.$ reasonable expenses incurred at the insurer's request.

b$.$ loss of earnings.

c$.$ premiums for bonds to release attachments and for appeal bonds.

d$.$ litigation costs taxed against the insured.