Dear
GMATGuruNY IanStewart AjiteshArun AnthonyRitz MartyTargetTestPrep VeritasPrepBrian,
Most students, including me, picked choice D. instead of choice A.
I'm not sure why choice A. is right and choice D. is wrong.
Full sentence according to the incorrect choice D.:
A 1999 tax bill changed what many wealthy taxpayers and large corporations HAD BEEN allowed to deduct on their tax returns.Here, I think choice D. is logical. We need to focus on the word "changed". People CAN change the routine in the past.
Change from OLD to NEW ones.For example:
- In 1999, a crook changed the OLD activities he used to do in the past. After 1999, he became a good guy.
- Yesterday, I changed my OLD clothes which I had been wearing for the past few days.
- Last month, I changed the OLD strategy to GMAT which had been adopted for the past few years.
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Full sentence according to the correct choice A.:
A 1999 tax bill changed what many wealthy taxpayers and large corporations ARE allowed to deduct on their tax returns.To my understanding, it's like we are changing the future which is yet to occur. Using similar examples above would be:
- In 1999, a crook changed the activities he is doing right now? (How could a crook changed his present behaviors back in 1999?
It's like he used DeLorean time machine and teleported from 1999 to right now to change his present behaviors!)
- Yesterday, I changed my clothes which I am wearing today? (How could I change my today's clothes yesterday?)
- Last month, I changed the today's strategy to GMAT?
In short, I think we can change the way we used to do in the past. But we definitely cannot change the present from the past!