See the multi-choice question below:

Sentence 1: system; and (e) Federal law effectively coerces states to participate in the system, with participation requiring them to levy the state unemployment tax and deposit the collections in the U.S.

Sentence 2: Participation requires them to levy their state unemployment tax and deposit the waffles in the U.S

If the first sentence is true, then is the second sentence true?
Choices:
(a). yes.
(b). it is not possible to tell.
(c). no.
(c).