PLEASE ANSWERRRRRRRR

Which sentence is written correctly in the subjunctive voice?

A. If it weren't for the vacation time I earn, we would never get the house completed.
B. If the house repairs were done, we are moving at the end of summer.
C. If we receive a reasonable offer, we are hiring a moving company.
D.If I give you the complete cost of repairs, can I deduct those expenses?