Writing and Reading

Questions 34-44 are based on the following passage. 

An Employee Benefit That Benefits Employers 
      According to a 2014 report from the Society for Human Resource Management, 54 percent of surveyed companies provide tuition assistance to employees pursuing an undergraduate degree, and 50 percent do so for employees working toward a graduate degree. 34 Despite these findings, more companies should consider helping employees pay for education because doing so helps 35 increase customer satisfaction and improve the quality of the companies’ business.
      Tuition-reimbursement programs signal that employers offer their 36 workers’ opportunities for personal and professional development. According to professor of management Peter Cappelli, such opportunities are appealing to highly motivated and disciplined individuals and may attract applicants with these desirable qualities. Many in the business community concur. Explaining his company’s decision to expand its tuition-assistance program, John Fox, the director of dealer training at Fiat Chrysler Automobiles in the United States, 37 who stressed the importance of drawing skilled employees to Fiat Chrysler’s car dealerships: “This is a benefit that can surely bring top talent to our dealers,” he said.
      Paying for tuition also helps businesses retain 38 employees. Retaining employees is important not only because it ensures a skilled and experienced workforce but also because it mitigates the considerable costs of finding, hiring, and training new workers. Employees whose tuition is reimbursed often stay with their employer even after they complete their 39 degrees. Because their new qualifications give them opportunities for advancement within the company. The career of Valerie Lincoln, an employee at the aerospace company United Technologies Corporation 40 (UTC) is a significant success story for her company’s tuition-reimbursement program. In eight years at UTC, Lincoln earned associate and bachelor’s degrees in business and advanced from an administrative assistant position to an accounting associate position. This allowed UTC to retain an employee with a 41 deep knowledge of her industry and years of valuable experience.
      Tuition reimbursement can be expensive, and many companies would find it impractical to pay for multiple degrees for all employees. Businesses have succeeded in 42 minimizing and keeping down costs and ensuring the relevance of employees’ coursework by offering fixed amounts of reimbursement each year and stipulating which subjects workers can study. Even with these methods, tuition reimbursement may not be appropriate in all cases, especially if classes are likely 43 to divert employees’ time and energy from their jobs. 
Question 44 asks about the previous passage as a whole.

34 
Which choice provides the most effective transition from the previous sentence to the information that immediately follows in this sentence?