Topic: Subject Verb Agreement,

Best Answer Explained in Below-:

The phrase "The memoranda – not important." suggests that we are discussing multiple documents, as the term "memoranda" is the plural form of "memorandum." Therefore, the subject of the sentence is plural, which necessitates a plural verb.

In English grammar, subject-verb agreement is crucial; the verb must correspond in number (singular or plural) to its subject. Among the options provided:

- A) "is" is a singular verb and would incorrectly suggest that there is only one memorandum.
- B) "has" is also singular and indicates possession, which does not fit the context of providing a simple statement about the memoranda.
- C) "have" is a plural verb but is typically used for possessive constructions or declarative sentences where another auxiliary verb is present, making it less suitable here.
- D) "are" is the correct plural form of the verb "to be," perfectly agreeing with the plural subject "memoranda."

Thus, "The memoranda are not important." is grammatically correct, making option D the appropriate choice. This highlights the importance of maintaining subject-verb agreement in constructing clear and correct sentences.