Answer:
b. Four of the five departments must revise their operational budgets. They are Accounting, Finance, Economics, and Marketing.
Explanation:
Hi,
For these sentences, you have to examine the grammar closely to be sure you select the correct answer.
Out of the options provided, a seems to be the most incorrect because of the comma after "budgets". It is grammatically incorrect to end a sentence with a comma instead of a full stop.
b and c are similar but c is incorrect because in a case where you want to list items like this one, a comma is not needed after an "are" at the beginning of the sentence.