With no explanation, chose the best option from "A", "B", "C" or "D". Taxes, Governing Magazine (Sept. 11, 2013), http://www.goveming.com/ blogs/fed-watch/gov-obamacare-cadillac-tax-reinsurance-fee.html (explaining that the Affordable Care Act’s “transitional reinsurance fee will require state and local government employers to pay'$63 per covered individual each year” and noting the steps that McHenry County, Illinois, was taking to pay its $160,000 “transitional reinsurance fee”). And, as a' legal matter, the Court finds that HHS has rendered a “final agency action” through its notice-and-comment rulemaking. See Appalachian Power, 208 F.3d at 1020-21 & n. 12 (noting that notice-and-comment rulemaking published in the Federal Register constitutes final agency action for APA review); Navistar Int’l Transp. Corp. v. EPA, 941 F.2d 1339, 1361 (6th Cir.1991) (<HOLDING>). In HHS’s (first) final rule governing the

A: holding that a district court judgment is not a final judgment appealable by the defendant unless it includes the final adjudication and the final sentence
B: holding it well settled that a final eis or the record of decision issued thereon constitute  final agency action 
C: holding a rod to be final agency action
D: holding that the final renewable agency action was taken when appropriate administrator signed the final rulemaking document designated in the federal register
D.