According to MUTCD standards, what is the minimum taper length formula for a merging taper on a roadway with a 45 mph posted speed and a 12-foot lane closure?
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A
L = W × S (feet)
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B
L = W × S² / 60 (feet)
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C
L = W × S / 2 (feet)
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D
L = W × S² / 120 (feet)