All I know is that A cannot be the choice, since A is using like to state examples. The text is not comparing ground floor rents with anything. It is an example of income from other sources. This is a fatal error.
Among others:
B Until 2010, a state tax regulation known as the “80-20 rule” required condominium associations to receive at least 80 percent of their gross income from their tenant-shareholders, and have no more than 20 percent from other sources, such as ground-floor rent for restaurants. ---
This is a fragment without a finite verb for the main clause C Until 2010, a state tax regulation known as the “80-20 rule” required that condominium associations receive at least 80 percent of their gross income from their tenant-shareholders, and have no more than 20 percent from other sources, such as ground-floor rent for restaurants.—
This is a classic subjunctive mood clause. Looks perfect to me; the three essentials are present: The command word ‘required’ is there; that is there; and the verb of the sub-clause is base form (receive, have no more D. Until 2010, a state tax regulation known as the “80-20 rule” required condominium associations to receive at least 80 percent of their gross income from their tenant-shareholders, and to have no more than 20 percent from other sources, like ground-floor rent for restaurants. ---
This is another version of C, wherein the infinitives are used instead of base verbs; again perfectly befitting, IMO. E; Until 2010, a state tax regulation known as the “80-20 rule” required condominium associations to receive at least 80 percent of their gross income from their tenant-shareholders, and to have no more than 20 percent from other sources, like ground-floor rent for restaurants.—as wrong as A for using like for
examples.
Between C and D, it is difficult to make out, unless there is a reason for preferring one over the other. I personally prefer C because of the sunbjuntiveness of the mood