Correct option is D
Correct answer: (d) Both (C) and (D)
Why:
· (C) Error in number agreement: “Twenty percent of the application are…” should be plural noun with plural verb. Correct: “Twenty percent of the applications are incomplete…”
· (D) Wrong verb form and voice: “the refund would have processed” is unidiomatic; use passive perfect conditional. Correct: “Had the documents been uploaded earlier, the refund would have been processed without additional correspondence today.”
Notes on the others:
· (A) Correct: “one of those reviewers who insist…” takes plural “insist” because it refers to “reviewers.”
· (B) Correct: punctuation and tense are fine.