Correct Answer: Option B
There are two main problems with the original sentence.
(1) The subject of this sentence (financial problems) is plural and does not agree with the verb (ranks), which is singular. Do not be thrown off by the appositive between the subject and verb that is designed to confuse you.
(2) The phrase rank as one of the high causes is not idiomatically correct. Instead, items rank as one of the leading causes.
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