21. ( ) (A) would (B) could (C) should (D) had

25. ( ) (A) Each employee’s lunchtime will be extended by 30 minutes for the rest of the year. (B) Since most employees would rather have bigger checks, we won’t offer vacation days next year. (C) The employees who haven’t used vacation days set a great example for everyone else. (D) With the year more than halfway over, we hope you will consider taking time off.