Whammo General Contractor's estimated payroll at the beginning of the last policy period was $1,000,000. Its actual payroll for that period was $900,000. When the books are audited, Whammo can expect (Search Chapter 5) a. to pay an additional premium. b. to receive a premium refund. c. to be charged a penalty for providing an improper estimate. d. to receive a credit against the next year's premium