Q1.Many state tax codes such as the homestead act in wisconsin,offer tax relief that enable lower income families with little money to pay for rent to be able to receive money back at the end of the year.
a. ..

b. offer tax relief that enables lower income families with little money to pay for rent to

c. offers tax relief;that enables a family with less money to pay for rent to

d. offers tax relief,which enable lower income families with little money to pay for rent to have the ability to

e. offers tax relief,enabling ower income families with little money to be able to


Q2.The decline in student's performance on state wide tests has been documented by a no. of researchers,but what is more difficult to determine are the root cause of this decline,the reason for the lack of equality between school systems,and the degree to which teachers can be held accountable.
a. ..

b. has been documented by a no. of researchers,but what is more difficult to determine is

c. have been documented by a no. of researchers,but what is more difficult to determine are

d. is documented by a no. of researchers,but what has been more difficult to determine are

e. are documented by a no. of researchers,but that which is more difficult to determine is

OA: B,B

Allright guys,sorry for posting two queries in one page,but have the same querie in both.
I have solved a large no. of SC's but i keep on getting stuck while IDENTIFING subject n' verb and that follows with have difficulty in recognising if its singular/plural.
So I thought I'll get to the bottom of this..i DO NOT want your answers,I want help in the subject/verb and singular/plural dept.