; (ii) members of the occupations who are required to submit health care worker certificates pursuant to section 212(a)(5)(C); or (iii) members of the occupations who provide certified statements pursuant to section 212(r). (B) Limitation on number of visas The Secretary of State may not issue more than 8,000 immigrant visa numbers in any one fiscal year (plus any available visa numbers under this paragraph not used during any preceding fiscal year) to principal beneficiaries of petitions pursuant to subparagraph (A). (C) Reduction The number described in subparagraph (B) shall be reduced, for each fiscal year, by the cumulative number of visas actually used under paragraph (A) for the previous fiscal year. (D) Legitimacy of employer’s ability to employ and pay wages Any petition filed on behalf of an employment-based immigrant who qualifies under this paragraph must be accompanied by evidence that the prospective United States employer has the ability to pay the proffered wage. The petitioner must demonstrate this ability at the time the priority date is established and continuing until the beneficiary obtains lawful permanent residence. Evidence of this ability shall be either in the form of copies of annual reports, Federal tax returns, or audited financial statements. In a case where the prospective United States employer employs 100 or more workers, the Secretary of Homeland Security shall accept a statement from a financial officer of the organization as evidence of that prospective employer’s ability to pay the proffered wage. In a case where the prospective United States employer does not employ 100 or more workers, the Secretary may consider additional evidence, such as profit/loss statements, bank account records, or personnel records, that are submitted by the petitioner or requested by the Secretary. .