$33.$ Viola Manufacturing specializes in making custom$-$made string instruments using rare materials. The company recently saw a substantial increase in insurance premiums due to the increased difficulty in accessing rare materials. Viola Manufacturing determined that they would establish their own insurer company to gain financial benefits, such as reducing their tax burden, and reduce their insurance premiums. They would also be able to design insurance solutions for their unique needs. The kind of company they decided to establish is called A$)$ mutual insurer B$)$ captive insurer C$)$ reciprocal insurer. D$)$ fraternal insurer.