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My answer is (B). It took me 02:25, the first minute of which I spent eliminating all answers.

= First Pass (Eliminating all answers) =
(A) Can "it" investigate an incident from the distant past? No. Eliminated.
(B) Eliminated for the same reason.
(C) Eliminated for the same reason.
(D) Can ”a common occurrence“ investigate an incident from the distant past? No. Eliminated.
(E) See (A).

Now, all options are eliminated. I hope that such question should not be a common occurrence or even rare occurrence in actual GMAT test. But, what if I ignore the problems identified above? We have to rewind to (A).

== Second Pass ==
(A) SVA error between "there is" and "accounts".
(C) "one" and "he" do not agree.
(D) "one" and "they" do not agree.
(E) SVA error between "there is" and "accounts".

So, I ultimately chose (B).
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Correct Option B

Sentence Exam on :
- SV Agreement
- Sentence structure

Wrong Option A.
When investigating an incident from the distant past,
it is a common occurrence that - Common occurance and incident has not connection
there is (partially or completely) conflicting accounts of the same event and, - is singular - accounts plural
therefore, to construct a realistic historical hypothesis,
one should collate as many records as one can - sentence incomplete has no ending or conclusion.

Correct Option B.
To construct a realistic historical hypothesis,
one should collate as many records as one can,
because when investigating an incident from the distant past,
it is a common occurrence that there are (partially or completely) conflicting accounts of the same event
- Correct Connection between the sentence

Wrong Option C.
When investigating an incident from the distant past,
it is a common occurrence that
there are (partially or completely) conflicting accounts of the same event, and
to construct a realistic historical hypothesis,
one should therefore collate as many records as he can
- No Corelation between the sentence

Wrong Option D.
When investigating an incident from the distant past,
a common occurrence is that
there are (partially or completely) conflicting accounts of the same event,
so one should collate as many records as they can in order
to construct a realistic historical hypothesis
- No Corelation between the sentence

Wrong Option E.
To construct a realistic historical hypothesis,
one should collate as many records as one can
because when investigating an incident from the distant past,
it commonly occurs that there is (partially or completely) conflicting accounts of the same event
- Sentence error and SV Agreement error.
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A. When investigating an incident from the distant past, it is a common occurrence that there is partially or completely conflicting accounts of the same event and, therefore, to construct a realistic historical hypothesis, one should collate as many records as one can
Here subject takes Noun1 of Noun2 form --> "Conflicting accounts" of "the same event" should use Noun1 for the subject verb agreement. So, subject is plural but 'is' usage makes the verb singular. SVA error. Eliminate

B. To construct a realistic historical hypothesis, one should collate as many records as one can because when investigating an incident from the distant past, it is a common occurrence that there are partially or completely conflicting accounts of the same event
No SVA issue. Keep

C. When investigating an incident from the distant past, it is a common occurrence that there are partially or completely conflicting accounts of the same event, and to construct a realistic historical hypothesis, one should therefore collate as many records as he can
Pronoun 'he' usage is incorrect as it is not parallel with 'one'. Also gender is not mentioned anywhere else in the sentence. Eliminate.

D. When investigating an incident from the distant past, a common occurrence is that there are partially or completely conflicting accounts of the same event, so one should collate as many records as they can in order to construct a realistic historical hypothesis
Pronoun 'they'(plural) usage is incorrect as it is not parallel with 'one'(singular). Eliminate.

E. To construct a realistic historical hypothesis, one should collate as many records as one can because when investigating an incident from the distant past, it commonly occurs that there is partially or completely conflicting accounts of the same event
Here subject takes Noun1 of Noun2 form --> "Conflicting accounts" of "the same event" should use Noun1 for the subject verb agreement. So, subject is plural but 'is' usage makes the verb singular. SVA error. Eliminate

Hence B is the best answer choice.
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IMO B

Initially i had eliminated all answers because of the usage of "it" and the word "occurrence"
It cannot refer to the entire clause!

Here is how i eliminated the Choices-

A. When investigating an incident from the distant past, it is a common occurrence that there is partially or completely conflicting accounts of the same event and, therefore, to construct a realistic historical hypothesis, one should collate as many records as one can -- SV Error and the usage of Accounts is erroneous.

B. To construct a realistic historical hypothesis, one should collate as many records as one can because when investigating an incident from the distant past, it is a common occurrence that there are partially or completely conflicting accounts of the same event. - This is the best answer without any apparent SV error.

Tried to reframe the above sentence without the dependent clause and using pronoun IT in expletive form however still this sentence didnot make much sense..
To construct a realistic historical hypothesis, one should collate as many records as one can, that there are partially or completely conflicting accounts of the same event it is a common occurrence .

C. When investigating an incident from the distant past, it is a common occurrence that there are partially or completely conflicting accounts of the same event, and to construct a realistic historical hypothesis, one should therefore collate as many records as he can - Multiple issues in Parallelism.

D. When investigating an incident from the distant past, a common occurrence is that there are partially or completely conflicting accounts of the same event, so one should collate as many records as they can in order to construct a realistic historical hypothesis -- One is singular and they is plural. S-V mismatch.

E. To construct a realistic historical hypothesis, one should collate as many records as one can because when investigating an incident from the distant past, it commonly occurs that there is partially or completely conflicting accounts of the same event -- SV error and usage of Accounts is erroneous.
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I got it wrong but this is what I've picked up from the other explanations, feel free to drop a reply in case there are any errors.

When investigating an incident from the distant past, it is a common occurrence that there is partially or completely conflicting accounts of the same event and, therefore, to construct a realistic historical hypothesis, one should collate as many records as one can.

A. When investigating an incident from the distant past, it is a common occurrence that there is partially or completely conflicting accounts of the same event and, therefore, to construct a realistic historical hypothesis, one should collate as many records as one can - eliminated as the wrong SV, Accounts is plural and would require 'are'

B. To construct a realistic historical hypothesis, one should collate as many records as one can because when investigating an incident from the distant past, it is a common occurrence that there are partially or completely conflicting accounts of the same event

To construct a realistic hypothesis, one should collate records as many as one can - sentence perfect on its own, correct idiom usage of as many as, subject reference is correct,
because when investigating an incident from the distant past - dependent on previous sentence
it is a common occurrence that there are partially or completely conflicting accounts of the same event - if I'm not wrong the 'it' is a dummy word and we cannot identify what 'it' is referring to, but logically the sentence makes sense.

C. When investigating an incident from the distant past, it is a common occurrence that there are partially or completely conflicting accounts of the same event, and to construct a realistic historical hypothesis, one should therefore collate as many records as he can - eliminated as he is incorrect as it is not parallel with 'one'


D. When investigating an incident from the distant past, a common occurrence is that there are partially or completely conflicting accounts of the same event, so one should collate as many records as they can in order to construct a realistic historical hypothesis- one and they. One is singular, they is plural so incorrect.

Also if anyone sees this, can someone confirm if the usage is correct? : a common occurrence is that there are .. - It just sounds so wrong.

E. To construct a realistic historical hypothesis, one should collate as many records as one can because when investigating an incident from the distant past, it commonly occurs that there is partially or completely conflicting accounts of the same event - eliminated as the wrong SV, Accounts is plural and would require 'are'
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