The third-person point of view belongs to the person (or people) being talked about. The third-person pronouns include he, him, his, himself, she, her, hers, herself, it, its, itself, they, them, their, theirs, and themselves.
Letter B. This part of the presentation is proposing a solution to the problem. Stating that cities and states taxed sugary beverages at a higher rate serves as a solution or probably a suggestion to what a state/city can do so that people will be encouraged to make healthier choices by preferring less costly drinks.