Final answer:
The subject of a sentence is the main focus and can be a single word or a group of words. Option B, 'Around the first of the year,' is not a subject in this context.
Explanation:
The subject of a sentence is the person, place, thing, or idea that the sentence is about. It can be a single word, a group of words, or even a clause. In the given options, Option B: Around the first of the year is not a subject as it does not clearly represent the main focus of the sentence.
Learn more about Subjects in English grammar here:
https://brainly.com/question/38260079
