Although my department always submits its annual report by the end of the year,

some __________ wait until the end of January.

(A) had has to

(B) has had to ----
(C) have had to
(D) had to have
A: Should people on sick leave be allowed to accumulate vacation time?
B: ________ federal regulations dictate our company leave policy.

(A) Lacking options,

(B) We are limited because ------
(C) It's a moot point that
(D) Due to the fact that
A: Were you able to attend the semi-annual managers meeting yesterday afternoon?
B: No, I _________, but I was delayed by a lengthy conference call with an
important client.

(A) should have attended ---

(B) could have been present
(C) must have gone
(D) may have appeared
A: Markus asked if we _________ able to meet with him early Monday morning to
discuss the new sales figures.
B: OK. I'll clear my calendar.

(A) were being

(B) are being
(C) would be ----
(D) can be
A: Can the formula presented in Diagram 6 be used to predict next quarter's
earnings?
B: Yes, but _______ must first be modified to reflect last year's actual revenue
before you can predict anything.

(A) it ---
(B) he
(C) they
(D) we