22.Under current regulations, if a driver is stopped by police and explicitly refuses to undergo a breathalcohol test, what is the penalty for a first-time violation? (A) The fine amount is determined based on themeasured alcohol concentration; the vehicle shall be impounded on the spot, the driver's license shall besuspended, and the driver must attend a road traffic safety course. (B) A fine of NT$90,000 shall beimposed; the vehicle shall be impounded on the spot, the driver's license shall be revoked, and the drivermust attend a road traffic safety course. (C) A fine of NT$180,000 shall be imposed; the vehicle shall beimpounded on the spot, the driver's license shall be revoked, and the driver must attend a road trafficsafety course.