shalinkotia
Though I too agree with D, but why B is incorrect. It is of the form "As" followed by a prepositional phrase.
chetan2u please suggest.
The preposition "with" is problematic. If it were "as in", then the sentence would be correct. To analyze this kind of comparison, it may be effective to consider the structure before omission of the repeated part from one of the two parallel elements of comparison. In this case the structure before omission is:
AS
officials in many districts across the United States have eliminated recess,
Officials in Atlanta's public schools have eliminated recess.
The AS clause has been relocated to the beginning of the sentence for easy understanding. The blue highlighted clause and the green highlighted clause are compared and parallel.
Now omit the repeated part from the AS clause:
AS
officials in many districts across the United States have eliminated recess,
Officials in Atlanta's public schools have eliminated recess.
(Omission is acceptable only when the meaning is not obscured. It is important to retain the preposition "in" in order to clarify that the comparison is between officials in two places and not officials and place)
So the correct sentence could be:
Officials in Atlanta's public schools, as IN many districts across the United States, have eliminated recess in the elementary grades, calling it a waste of time that would be better spent on academics.
Now analyze same way using the preposition WITH:
AS
officials with many districts across the United States have eliminated recess,
Officials in Atlanta's public schools have eliminated recess.
Now the parallelism is lost:
officials with many districts is not parallel with
officials in Atlanta's public school. Moreover "with" is not the correct preposition to use.
Therefore option B is wrong.