Because the People's Republic of China claims Taiwan as part of its "One China" territory and refuses to have diplomatic relations with any nation that recognizes Taiwan as an independent nation, most western nations do not have formal diplomatic relations with Taiwan, though most unofficially consider that Taiwan is an independent state.
(A) that Taiwan is an independent state
(B) Taiwan is an independent state
(C) Taiwan as an independent state
(D) Taiwan as being an independent state
(E) Taiwan an independent state

OA E

Source: Magoosh