Your answer would be C- The professor is not present and available to the student during the online test.
Hope I helped :)

Solving an Issue or, Crisis. Simple!!
It's in passive voice.
A good rule of thumb for cases like this is that if it has any variation of the verb "to be" (is, was, were, etc.) it's passive voice.
If you wanted to switch it to active voice you need to get rid of "is", and this is usually done by switching the subject and the object (so while in the original sentence, the race car is the doing the verb, to switch it you'd need to make the sixteen-year-old boy be the one doing the verb). This new sentence would be something like:
The sixteen-year-old boy drove the racecar
Answer:
False.
Explanation:
Financial reporting can be defined as the formal communication or disclosure of financial informations and statements to a bank account holder.
A statement of account can be defined as a document issued by a financial institution to an account holder, which typically contains an accounting information of all the transactions between him or her and others over a specific period of time.
The primary objective of a statement of account is to provide accounting information, so as to enable the holder have a good understanding of the financial inclination of his or her cash inflow and outflow over a specific period of time and thus, make an informed decision with regards to a budget plan.
Hence, if there's a mistake on a bank account statement, financial institutions are saddled with the responsibility of correcting such errors because they issue it.
In a nutshell, financial institutions are mandated to help you when there's a mistake on your bank account statement.