Bunuel
Official Solution:
The board follows policies that are unreasonably strict and so inflexible that they refuse to discuss permitting leaves of absences even when justifiable.
A. they refuse to discuss permitting leaves of absences even when
B. it refuses to discuss permitting leaves of absences even when it is
C. it refuses to discuss permitting leaves of absences to be taken even when they are
D. permitting leaves of absences is not discussed even when
E. discussion of permitting leaves of absences is refused even when they will be
This sentence uses the plural pronoun they to refer to the singular board. It is illogical for policies to refuse to discuss, so they cannot logically refer to the policies.
Another mistake is that there are omitted words creating ambiguity. When justifiable is awkward and ambiguous. When is a subordinate conjunction and is supposed to introduce a 'subordinate clause', which has a subject and a verb. The correct answer will fix the pronoun number and clarify what is justifiable.
Choice B corrects the pronoun error by using the singular it to refer to the board, but the second it (after when) is ambiguous and, in its singular form, cannot refer to leaves of absences, the only antecedent that would logically be justifiable.
Choice C corrects the pronoun error by using the singular it to refer to the board, and clarifies what is justifiable; when they are justifiable logically refers to the leaves of absences. Adding the modifying infinitive phrase to be taken further clarifies what role the leaves of absences have in the sentence.
Choice D has an undesirable passive structure (permitting...is not discussed) and fails to correct the awkward when justifiable.
Choice E is passive and wordy (discussion of permitting...is refused). It also contains a tense error (the future tense will be should be the present tense are).
Answer: C
How we can use "It" and "they" to refer different objects in one statement?