Complete the sentence using the correct grammatical structure: 'If the taxpayer _______ his records on time, the tax officer would not have issued a best judgment assessment.'

If he had worked harder, he ___ the exam.

Neither the manager nor the employees ___ aware of the schedule change.

Each of the students ___ given a textbook on the first day.

The committee ___ completely divided on the final decision.

Mathematics ___ always been his favorite subject.

A number of critical issues ___ raised during the meeting.