The compound subject that best completes the sentence "provides guidance for incoming students during their first year" can be formed by combining two or more subjects to act as one subject in the sentence. Here are some examples of compound subjects that could complete the sentence:
1. The student council and the senior mentors
2. The professors and the academic advisors
3. The peer support groups and the orientation leaders
Each of these compound subjects consists of two or more elements (nouns or noun phrases) that work together to provide guidance for incoming students during their first year. By combining these subjects, the sentence becomes more specific and descriptive, highlighting the collaborative effort involved in supporting new students.