IRS provision 254-B requires that an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31.
(A) that an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31
'corporation' is singular, therefore 'their' is wrong!
(B) an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31
require X to be Z'ed is the correct idiom, 'their' is wrong
(C) that an S corporation with assets of greater than $200,000 send W-2 forms to its full- and part-time employees on or before Jan. 31
Correct use of subjonctiv infinitive 'send' and 'its employees', best answer!
(D) an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees on Jan. 31 or before
'their' is wrong
(E) an S corporation with assets of greater than $200,000 send W-2 forms to its full- and part-time employees on or before Jan. 31
require X to be Z'ed or require that + infinitive is the correct idiom, therefore wrong