The official explanation from GMAT prep. I found this question tricky.
The sentence describes an action undertaken by governments to prevent businesses from moving: i.e., governments are trying to incentivize businesses not to move, but the ultimate decision is up to the businesses themselves. The two contrasting descriptions of the tax breaks, like other direct contrasts, should be expressed using Parallelism.
(A) CORRECT. Prevent businesses from moving is a properly idiomatic way to express the notion that moving would be an action undertaken by the businesses themselves. Additionally, the two groups' opinions of the tax breaks are correctly written in parallel form: described by supporters as… and denounced by critics as…
(B) The wording the moving of businesses is unclear, leaving open the possibility that the governments have the option to move the businesses. The two groups' opinions of the tax breaks (which supporters describe… and are denounced by critics…) are not written in parallel form. Finally, are denounced has no separate subject, implying that its subject is the subject of the other parallel verb, i.e., describe. This choice therefore illogically suggests that the supporters themselves are denounced by critics.
(C) Prevent businesses moving is not idiomatic; the preposition from is required. The use of both annual and each year is redundant; only one of these constructions should be present. Finally, the two groups' opinions of the tax breaks (supporters describe those breaks… and they are denounced by critics… are not written in parallel form.
(D) The use of both annual and each year is redundant; only one of these constructions should be present. In addition, the two groups' opinions of the tax breaks (they are described by supporters as… and critics denounce them as… are not written in parallel form.
(E) The wording the moving of businesses is unclear, leaving open the possibility that the governments have the option to move the businesses. In addition, the verbs describe and denounce lack objects; these verbs must have objects. In other words, a subject must describe or denounce something, not just describe or denounce.
Key Takeaways:
1. Businesses are not objects so prevent businesses from moving is correct.
2. They should have a logically and grammatically correct antecedant.
3. And is a parallelism marker
4. Be cautious about redundancy in the options