Correct option is B
The correct substitution of the highlighted words is
(b) in the matter of taking up.
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Explanation: The phrase "in the matter of" is the correct idiomatic expression to refer to a specific topic or situation. The preposition "in" is used here to specify the subject under discussion.
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Grammatical Rule Used: Prepositional phrases must match the context they modify. "In the matter of" correctly conveys the intended meaning.
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Example: The lawyer advised him
in the matter of property disputes.
Other options are incorrect because:
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(a): "At the matter of" is grammatically incorrect.
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(c): "By the matter of" does not fit the context.
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(d): "Along the matter of" is not a standard phrase.