149.Regarding penalties for violations at a railway level crossing, which of the following statements is correct?(A) Overtaking or making a temporary stop at a railway level crossing is considered a general illegalparking offense, subject to a fine of NT$600 to NT$1,200. (B) Making a U-turn or reversing at a railwaylevel crossing, analogous to "making a U-turn in a no-U-turn section," is subject to a fine of NT$600 toNT$1,800. (C) Overtaking, making a U-turn, reversing, making a temporary stop, or parking at a railwaylevel crossing, due to the serious risk of collision with a train, is subject to a fine of NT$15,000 toNT$90,000 and suspension of the driver's license for one year.