Read this passage:

CompuCorp CEO Saran Reiner has blatantly ignored both the letter and the spirit of the law with his refusal to provide incentives to employees who use alternative means of transportation to get to and from work. , Mr. Reiner believes that this law does not apply to his company because CompuCorp employs less than the required 2,500 employees mandated by the law.
Which transition would fit in the blank in order to most effectively link claims to counterclaims?
A. On the other hand
B. For example
C. However
D. Similarly