Correct option is B
Part B contains an error. The subject "amounts" is plural, so the verb should be "belong" instead of "belongs" to maintain subject-verb agreement.
The correct sentence should be: "The various amounts clearly
belong to different budget categories in the annual financial report."
Rule: Ensure subject-verb agreement by matching plural subjects with plural verbs and singular subjects with singular verbs. Here, "amounts" is plural and should be paired with "belong."