The passage of the new tax law, a comprehensive overhaul to the tax code that slashes the corporate tax rate and nearly doubles the standard deduction for individuals and
couples, has made many citizens, who are scrambling to determine whether they should form pass-through entities to take full advantage of the changes.
A. couples, has made many citizens, who are;
Subject is passage of the new tax law requires singular verb. The passage of the new law..has made many citizens,.. we do not get a full picture here what are the citizens made to do and literal meaning that comes out is passage has made many citizens.B. couples, has many citizens;
The passage of the new law has many citizens scrambling.. gives a better meaning than option A.C. couples and have many citizens;
subject-verb error, Passage of law requires singular verbD. couples, has many citizens, who are;
The passage of law has many citizens,... similar to option A we do not get a clear meaning out of this option. E. couples, have many citizens;
subject-verb error same as option C and meaning error similar to option A