It has been suggested that there should be a tax exemption on the income of the poor by John.
A.It has been suggested there is a tax exemption on the income of the poor by John.
B.John has suggested that there is a tax exemption on the income of the poor.
C.John has the suggestion that there is a tax exemption on the income of the poor.
D.John has suggested that there should be a tax exemption on the income of the poor.

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