关于虚拟语气和such as的问题 请教

sunder

上面是pr中的一道题目

1.关于虚拟语气
E选项中的虚拟语气被认为是必须的，因为presider和VP并没死。问题是，虚拟语气用于实际上没有或者不会发生的事情。所以我觉得上述的句子里没必要用虚拟语气。不知道这么想对不对？

2.关于 such as
OG 74. Growing competitive pressures may be encouraging auditors to bend the rules in favor of clients; auditors may, for instance, allow a questionable loan to remain on the books in order to maintain a bank's profits on paper.
clients; auditors may, for instance, allow
clients, as an instance, to allow
clients, like to allow
clients, such as to be allowing
clients; which might, as an instance, be the allowing of
解释中有 D requires by in place of to be. 就是说上文中 such as by allowing...是可以的。by allowing... 应该是状语吧，还是修饰某个省略的名词？
一般来说such as 后面可以跟怎么样的结构呢？不只是名词性的结构？
反观上面pr题里的A选项，不计较if从句中的问题， such as if-clause 是不是也可以？或者看作是省略后的结构？

sunder

不好意思，图片没上传。重新发了帖，这个贴不用看了。