GMAT Sentence Correction (SC) | Re: Until 2010, a state tax regulation known as the 80-20 rule

Meaning : The state tax regulation requires ("Subjunctive" as well as "to+verb" - usage correct with "Require") that CA's receive some income (80%) from x and no more (equal to) 20% from Y.This Y is being compared with ground floor rent for restaurants .

A - Looks fine

B - No verb (Requiring is not a verb). Such as used as examples for sources of income for CA - Wrong

C - Wrong usage of Such as

D - Wrong usage of Such as

E - to+verb = shows some kind of motive.