With no explanation, chose the best option from "A", "B", "C" or "D". the Social Security Act). Minnesota Statutes § 176.101, subd. 4, expressly states that the “amount of the weekly compensation benefits being paid by the employer shall be reduced by the amount of any disability benefits being paid by any government disability benefit program.” As the WCCA concluded, the applicable state and federal offsets are effectively reciprocal, allowing employers and insurers to take advantage of the offset the federal government would otherwise make. Cf. Stuckey v. Dep’t. of Labor & Indus., 129 Wash.2d 289, 916 P.2d 399, 405 (1996) (stating that the calculation of a workers’ compensation offset includes all social security disability benefits based on the workers’ primary insurance amount); Modern Plating Co. v. Whitton, 394 So.2d 515, 517 (Fla.Dist.Ct.App.) (<HOLDING>), rev. denied, 402 So.2d 614 (Fla.1981);

A: holding that disability pension benefits could be offset against both temporary and total permanent disability compensation benefits
B: holding that the workers compensation offset includes total social security disability benefits received by claimant and his dependents
C: holding that offset for social security retirement benefits does not include federal disability benefits and stating that there was no legislative intent to embody the entire subchapter of the social security act dealing with both disability benefits and old age benefits
D: holding that claimant may simultaneously receive unemployment benefits and workers compensation for temporary partial disability where statute only precludes receipt of workers compensation for temporary total or permanent total disability if claimant is receiving unemployment benefits
B.