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Bunuel
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As per me,
A: Out because can & potential, redundancy
A &D : SV error
small business owners can be referred by Who, not whom. So C !!
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saarthakkhanna04
My question here is how come THEY is not refering to corporation? Am I missing a rule with comma?

It's due to the manner in which the two clauses are put in parallel in the original sentence:

While X {noun} can be {verb} disastrous for large corporations, they are(clause 2)..

Therefore, the first reference to 'they' should come from the noun in the dependent clause as per the parallelism structure.
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