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▲ 閱讀下文，回答第 11−15 題Do you know that factories in Taiwan have to pay a new tax? According to the new law,factories have to pay the new tax if they 11 PM2.5 pollution. Collecting tax is part ofan effort made by the Taiwanese government to improve the air quality. Because PM2.5particles are very small, we are not able to see them with naked eyes. They are so tiny that theycan get deep into our lungs. Moreover, they are very light, so they stay in the air for a long time.PM2.5 comes from different sources, including factories, vehicles, airplanes, dust storms, etc.Taiwan’s Environmental Protection Administration (EPA) did not 12 this new law untilpeople complained that no larger facilities are taxed. Although the EPA has been collecting airpollution taxes since 1995, the EPA has only taxed vehicles, rather than factories. About 8000factories have not been 13 by the new law until 2018. In daily life, we may not be aware ofthe harm brought by PM2.5. Here are a couple of facts about PM2.5 to keep in mind. First,the EPA indicates that particles narrower than 10 micrometers are the most 14 because theycan get deep into our lungs, and some may even get into our bloodstream. Second, two types ofpeople with heart or lung disease, 15 , are considered at a greater risk from PM2.5 pollutionthan other people, especially when they engage in outdoor activities.
11.
(A) illustrate
(B) moderate
(C) penetrate
(D) generate

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