This coming summer Smiths, the transport company, are expecting a turnaround in the market.
A. Smiths, the transport company, are
Subject-verb agreement error: the transport company does not agree in number with are. It is singular hence "is" should be used.B. Smiths, the transport company, is
The previous error of subject-verb agreement is corrected here and the punctuation is also used correctly. Hence this is correct.C. the transport company, Smiths, are
Subject-verb agreement error: the transport company does not agree in number with are. It is singular hence "is" should be used.D. Smiths, the transport company, was
Verb form error: "This year" is talking about the future and hence the usage of "was" is incorrect.E. Smiths, the transport company, were
Subject-verb agreement error: the transport company does not agree in number with are. It is singular hence "is" should be used.Verb form error: "This year" is talking about the future and hence the usage of "was" is incorrect.Hence the correct answer is B