Meaning: "unfair" means not right or not fair.

Correct answer: offer

Explanation: Listen for "loophole on offer." It comes after 'on', so you need a word for a thing.

Meaning: "offer" means something available to use or take.

Wrong options:

• oferr: It leaves out the "f" and it adds an extra "r". Check the letters: "offer". A small spelling mistake loses the mark.
• offered: "offered" has an extra "ed" at the end. The speaker says "offer".

Correct answer: proposal

Explanation: On the recording you hear "A proposal being discussed". It comes after 'A', so you need a word for a thing.

Meaning: "proposal" means a plan or idea put forward.

Wrong options:

• proposel: It has "e" where the word has "a". Check the letters: "proposal". A small spelling mistake loses the mark.
• propose: "propose" is a close word, but it ends in "e". The speaker says "proposal", which ends in "al".

Correct answer: corporate

Explanation: Listen again to "tax on corporate earnings". You need a word that relates to companies.

Meaning: "corporate" means relating to companies or businesses.

Wrong options:

• coporate: It leaves out the "r". Write "corporate". Only the exact spelling gets the mark.
• corporation: "corporation" is a close word, but it ends in "ion". The speaker says "corporate", which ends in "e".

Correct answer: collectors

Explanation: Here you hear "reported to tax collectors". It needs more than one, so add s.

Meaning: "collectors" means people who collect taxes.

Wrong options:

• collecters: It has "e" where the word has "o". The right spelling is "collectors". Every letter must be correct to get the mark.
• collector: "collector" has no "s" at the end. The speaker says "collectors", so write the "s".