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Re: V99-18 [#permalink]
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mandated is a reporting verb ...like demanded/ordered/reported etc
Correct Sentence in case of a reporting verb is : mandated + that + First form of verb/be
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Re: V99-18 [#permalink]
agree the be form is correct. but the sentence in option A is not parallel in itself - the last piece should be 'and be not taxed'? Hence, none of the options are correct. Kindly clarify.
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Re: V99-18 [#permalink]
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"Mandated" is a bossy verb. So it must follow "that+first form of verb"
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Re: V99-18 [#permalink]
"MAnadate" is a subjunctive verb.
Sub + Mandate + that + Sub + Plural Verb (Why first from of be?)

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Re: V99-18 [#permalink]
"MAnadate" is a subjunctive verb.
Sub + Mandate + that + Sub + Plural Verb (Why first from of be?)

Request e-GMAT experts to through some light.
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Re: V99-18 [#permalink]
Subjunctive verb form needs to be used as you mention in your post. Note that the subjunctive form of be is be.

Hope this helps !
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Re V99-18 [#permalink]
I think this is a high-quality question and I agree with explanation.
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Re V99-18 [#permalink]
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