The usual reason for exemption from tax does not______in this case.

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问题 The usual reason for exemption from tax does not______in this case.

选项 A、apply
B、impose
C、regard
D、demand

答案A

解析 apply“适用”。B项impose“强加,征税”;C项regard“看作,对待”;D项demard“要求,需要”。三项均为及物动词,从语法角度均可被排除。译文:通常的免税理由在这种情况下都不适用。
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