IRS provision 354-B requires that an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31.

(A) that an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31
(B) an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31
(C) that an S corporation with assets of greater than $200,000 send W-2 forms to its full- and part-time employees on or before Jan. 31
(D) an S corporation with assets of greater than $200,000 to send W-2 forms to ITS full- and part-time employees on before Jan. 31.
(E) an S corporation with assets of greater than $200,000 send W-2 forms to its full- and part-time employees on or before Jan. 31

in the original question the word instead of ITS in D was "their". i changed it to "ITS" coz i have a doubt here that which is the better option between C and D in the question mentioned above and why.. IMO it is a subjunctive statement and need "that". BUT please lemme know what is wrong with D in the above situation..