The passage of new tax laws, a comprehensive overhaul to the code invo

The passage of new tax laws, a comprehensive overhaul to the code involving reductions in corporate rates and new deductions for individuals and couples, has made many citizens, who are scrambling to determine whether they should form pass-through entities to take advantage of the changes.
(A) couples, has made many citizens, who are
This version uses the singular “has,” which agrees with the subject, “passage.” However, this version conveys the nonsensical meaning that the passage of laws has “made many citizens.” Passage of laws would not have made citizens.

Incorrect Answer
(B) couples, has many citizens
This version uses the singular “has,” which agrees with the subject, “passage.”</span></p>

It also clearly conveys the logical meaning that the passage of the laws has many citizens scrambling to determine whether they should form pass-through entities.
Correct
(C) couples, have many citizens, who are
The plural verb “have” does not agree with the singular subject “passage.”

Furthermore, this version nonsensically conveys that the passage of the laws “have many citizens,” as if the passage of the laws possesses citizens who are scrambling to determine whether they should form pass-through entities.
(D) couples and having many citizens
This choice simply extends the appositive that begins with “a comprehensive” to create a long appositive, “a comprehensive overhaul to the code involving reductions in corporate rates and new deductions for individuals and couples and having many citizens scrambling to determine ….”

So, this version is composed of only “the passage of new tax laws” and an appositive that renames “the passage of new tax laws.”
Thus, this version has no main verb and or independent clause; without an independent clause, there can be no sentence.

(E) couples, have many citizens
In this version, the use of the plural verb “have” could seem to be correct, since one of the plural nouns between “passage” and the verb “have” could seem to be the subject of “have.” However, since the subject is actually the singular “passage,” the plural “have” does not agree with the subject.


Correct answer: B