The following questions present a sentence, part of which or all of which is underlined. Beneath the sentence you will find five

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问题 The following questions present a sentence, part of which or all of which is underlined. Beneath the sentence you will find five ways of phrasing the underlined part. The first of these repeats the original; the other four are different. If you think the original is best, choose the first answer; otherwise choose one of the others.
   These questions test correctness and effectiveness of expression. In choosing your answer, follow the requirements of standard written English; that is, pay attention to grammar, choice of words, and sentence construction. Choose the answer that produces the most effective sentence; this answer should be clear and exact, without awkwardness, ambiguity, redundancy, or grammatical error.
Since red flags are likely to be raised at the IRS by the reporting of gambling income, business owners who declare their income as business revenue is less likely to receive an audit.

选项 A、Since red flags are likely to be raised at the IRS by the reporting of gambling income, business owners who declare their income as business revenue is less likely to receive an audit.
B、Because the reporting of gambling income is likely to raise red flags at the IRS, business owners can reduce their chances of receiving an audit by declaring that income as business revenue.
C、Business owners can reduce their chances of receiving an audit by declaring the income as business revenue, since the reporting of gambling income is likely to raise red flags at the IRS.
D、Their chances of receiving an audit are reduced by business owners who report that income as business revenue, because the reporting of gambling income is likely to raise red flags at the IRS.
E、The reporting of that income as business revenue can reduce the chances of business owners of receiving an audit, because of the red flags not having been raised at the IRS by the reporting of gambling income.

答案B

解析 A is incorrect because it makes an error of number--"business owners.., is less likely." C, D, and E are all confusing because they do not specify what kind of income (gambling income) they are referring to until late in the sentence. B is grammatically correct and presents the information in the most logical order.
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