; and (2) indicates the seller is using the circumstances related to such public health emergency to increase prices unreasonably. (b) Factors for consideration In determining whether a person has violated subsection (a), there shall be taken into account, with respect to the price at which such person sold or offered for sale the good or service, factors that include the following: (1) Whether such price grossly exceeds the average price at which the same or a similar good or service was sold or offered for sale by such person— (A) during the 90-day period immediately preceding January 31, 2020