The subject is already given and it is followed by Q, which contains the verb ‘must offer’. Though S also has the verb but it cannot follow the subject as it starts from conjunction/connector ‘that’. Q is followed by R as it contains preposition ‘to’ and as per rules, an offer is made ‘to’ someone. Among the given options, only option (a) has the pair QR. Thus, it is clear that the correct option is (a)