A 1999 tax bill changed what many wealthy taxpayers and large corporations are allowed to deduct on their tax returns. [size=100%]
(A) changed what many what many wealthy taxpayers and large corporations are allowed to deduct on their tax returns [size=100%]
(B) changed wealthy taxpayers’ and large corporations’ amounts that they have been allowed to deduct on their tax returns [size=100%]
(C) is changing wealthy taxpayers’ and large corporations’ amounts that they have been allowed to deduct on their tax returns [size=100%]
(D) changed what many wealthy taxpayers and large corporations had been allowed to deduct on their tax returns [size=100%]
(E) changes what many wealthy taxpayers and large corporations have been allowed to deduct on their tax returns
官方解释:http://www.veritasprep.com/blog/2014/04/dont-judge-a-gmat-sentence-by-the-way-it-sounds/ 其中,我节选一下关于A和D的解释。 Answer choice D uses the past perfect continuous (had been allowed) which can only be used if the event described happened before another event in the past. Example: By the time I took the GMAT in 2007, I had been studying for over two months. You cannot have a tax code change in 1999 that affects the years prior to 1999. Otherwise everyone would have to resubmit their taxes for the past 6 years to reflect the change. Any tax code change can only come change future tax years. Answer choice A, even though it uses the present tense (are) can be considered grammatically correct here as long as the law wasn’t repealed. Since there is no indication of the law having been changed, answer choice A is a valid (although awkward sounding) way of rewriting this sentence. 正确答案是第一个选项。(希望这样写大家第一眼看不出来OA,方便大家做题) 我的(错误的)理解是,what引导的从句是changed的宾语,在1999年的税法出台之前,规定要扣除一些东西,而1999年的税法改变了原来的规定,变成要扣除另外一些东西。所以为了凸显改变的是原来的规定,不是应该用过去完成时吗?为什么会用现在时呢? 想了几天了都没想明白,希望大佬们赐教!谢谢!
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