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In B, the present perfect verb construction HAS FILED should be replaced with the past tense form of the verb FILED because the sentence is in the simple past tense, as indicated by the time reference DECEMBER 2023. The sentence would then read, "In December 2023, amidst speculation about their future plans, the tech company filed privately for an IPO, indicating a strategic move towards accessing public markets and securing additional funding for expansion". Thus, B is the right answer.
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