Independent contractors pay higher taxes, are paid less consistently than statutory employees, and, unlike statutory employees, they may freely perform the same type of work for multiple businesses.
A taxes, are paid less consistently than statutory employees, and, unlike statutory employees, they may freely
B taxes and are paid less consistently than statutory employees; unlike statutory employees, though, independent contractors are free to
C taxes and paid less consistently than are statutory employees, but they, unlike statutory employees, are freely allowed to
D taxes and are paid less consistently than are statutory employees; in addition, unlike statutory employees, independent contractors can freely
E taxes and paid less consistently than are statutory employees; moreover, unlike statutory employees, they are allowed to
I marked D as an answer and didnot understand the explanation given " The helping verb to be (appearing here as are) cannot be used to stand for an action verb, so the construction are statutory employees is not parallel to pay higher taxes" . Can someone explain the concept behind not using "are" before "statutory employees in option D ?