Correct option is D
Explanation of the Correct Answer: · The best opening sentence introduces the main idea of the passage.
· Sentence D is the best start as it introduces the government policy on child care.
· Sentence C follows because it explains who contributes to child care.
· Sentence A comes next as it suggests what employees should do about the scheme.
· Sentence B logically concludes by stating that if the employer does not contribute, the government will.
Thus, the correct order is D, C, A, B.