Sentence Correction

Cost cutting and restructuring has allowed the manufacturing company to lower its projected losses for the second quarter, and they are forecasting a profit before the end of the year.

A. has allowed the manufacturing company to lower its projected losses for the second quarter, and they are forecasting
B. has allowed for the manufacturing company to lower its projected losses in the second quarter and to forecast
C. have allowed that the manufacturing company can lower the projected losses for the second quarter, and to forecast
D. have allowed the manufacturing company to lower its projected second-quarter losses and to forecast
E. have allowed for the manufacturing company to lower the projected losses in the second quarter, as well as forecasting

D

Since the sentence contains a compound subject (two noun phrases connected by and) the verb "has" is inappropriate. Thus, answer choices (A) and (B) can be eliminated.

Only answer choice (D) contains the idiomatic allow X to Y.

I see your point about "has".

But, how can I eliminate the options (C) and (E)? Thanks.

Well, there are several things wrong with C. First of all, there are verbs that employ the structure:

subject verb + that + subject + verb.

For example:

Mary's father insisted that Mary return home before 11.
Mary's father demanded that Mary return home before 11.
Mary's father asked that Mary return home before 11.

Generally speaking, these types of verbs are ones that express a demand or a requirement. Allow is not one of these verbs. It does not express a demand or a requirement.

In addition, the "allow that you can" is redundant.

The correct form for allow is allow + subject + to + verb.

John allowed his daughter to go to the party.
Company rules allow pregnant employees to park in visitor parking.
Some states allow 16-year-olds to work part time.
In my city, you are allowed to make a right turn when the light is red.

Answer choice (E) also has multiple defects. For example, the word "for" is misplaced. The sentence would read better without the for. In addition, the sentence seems to be expressing the idea that Cost cutting and restructuring have allowed the company to do two things: 1) lower its projected second-quarter losses and 2) forecast a profit. Answer choice (E), however, combines "to lower" with "forecasting" in a way that doesn't make sense.

Answer choice (C), however, has allow the company to lower... and to forecast...

We say that this option is parallel.

I hope that this explanation has been helpful.