Option A: Wrong
The option is defective grammatically because 'is' is a singular word willing doesn't conform with the plural head-word ''statements'' i.e. ''statements'' is the subject of the whole sentence.
Option B: Right
This option appears fitting, correct and appropriate because of its compliance with the plural word ''statements'' which is the head-word which ensures it's most grammatically correct.
Option C: Wrong
Here, the potion is wrong because ''is'' in the original statement cannot or may not be substituted with ''to be'' as it will be seen as the mind of the reader. It changes the meaning.
Option D: Wrong
Here, the use of ''of as'' changes the meaning of the entire expression, it is a sharp deviation.
Option E: Wrong
In this option, one thing is certain here it is a clear case of improper sentence construction because of the repetition of the pronoun ''it'' which is relating to the entire expression.
