I need a tutor to review the bottom paragraph where I put a paragraph what I though that it was B. and I need a therapist to give me feedback and evaluation

"PanAsian Imports, Inc." hypothetical fact pattern at the end of this memo to me in which you: a. Develop an argument that PanAsian must pay the 12% fee on its imports of Z Men toys; b. Develop an idea that PanAsian must only pay the 3% fee on its imports of Z Men toys, and c. Explain which argument is the better argument?

PanAsian Imports, Inc. ("PanAsian") began in 1999 as an importer and distributor of Chinese manufactured goods. Over the past two decades, PanAsian has invested time and money developing contacts with Chinese toy manufacturers that make the "Z Men" line of toys. The Z Men are comic book superheroes who appear human but, in reality, are aliens from the planet Zenos. PanAsian has been awarded a contract from a Chinese toy manufacturer to be the exclusive distributor of the Z Men toys for the Midwestern United States for the next three years. The contract includes a provision whereby if PanAsian meets certain sales measures, it can become the exclusive distributor for the entire United States for the following decade. Recently, a major Hollywood studio has optioned a script for a movie based on the Z Men comic book, as comic book-based movies have been generating enormous box office receipts the past several summers. Experts estimate that the film will be hitting theaters the summer after PanAsian's initial distribution contract expires. Presumably, the movie will drive demand for Z Men toys through the roof, and PanAsian stands to make a fortune in the event it can capture the exclusive nationwide distributing contract. Recent news reports have uncovered a high level of lead in the paint used in several Chinese-made toys. While the levels of information in the color are not a risk if the toys are used normally, the lead levels are high enough to cause adverse health effects to children in the event that paint is chewed on and swallowed. The most in-depth news report focused on lead paint found on Prissy Polly dolls, a popular doll for girls aged 3-8. Prissy Polly dolls were immediately recalled following the announcement. No Z Men toys have been found with lead paint yet. Several parents groups, manufacturers, and "Buy American" lobbying firms have convinced Congress to pass a bill targeting imported toys in response to the news reports. The law creates the Imported Toy Safety Administration ("ITSA"), which is empowered to require additional testing for lead paint in toys. To pay for further testing, the law allows the Imported Toy Safety Administration, "at its discretion, to impose a fee not to exceed 15% to be paid by importers on toys imported from overseas." The ITSA adopts regulations imposing a 12% fee on all "dolls." "Dolls" are defined as "toys representing only human beings and parts and accessories thereof." The ITSA imposes a 3% fee on all "action figures," which is defined as "toys representing animals or other non-human creatures (for example, robots and monsters) and parts and accessories thereof.

I would pick Plan B with PanAmerican only paying 3% because they are exposing at his point a low interest, and it will most likely not increase that much due to not having to be tested for lead, and with the 3% most likely they can have profit.The law creates the Imported Toy Safety Administration at its discretion not to exceed 15% paid by importers on toys imported from overseas.