Read the passage and mark the letter A, B, C or D on your answer sheet to indicate the best answer to each of the following questions from 2...

Read the passage and mark the letter A, B, C or D on your answer sheet to indicate the best answer to each of the following questions from 23 to 30.

        A digital nomad visa codifies the legal permission to live in one jurisdiction while earning income from elsewhere. Unlike short tourist stamps, they typically authorize longer stays and sometimes interact with tax-residence thresholds. Because eligibility is framed for remote work, both students and workers may apply, though fees and proofs differ. If an applicant satisfies documentation and income floors, approval is possible; if not, admission can be refused. They also coexist with local rules on health insurance, background checks, and accommodation evidence.

        Well over fifty regions now entertain remote-work stays, from The Bahamas and Croatia to Spain and Norway, while others tempt nomads with lenient residence or freelancer routes rather than purpose-built permits. While many programs are intentionally designed for remote staff, others merely accommodate itinerant workers through flexible residence or freelancer schemes. Some jurisdictions have announced or launched new offerings recently – South Africa and Taiwan among them – whereas a handful remain “in the pipeline.” Employers can sometimes sponsor teams, yet solo applicants remain the norm.

        Costs and compliance vary markedly. The Bahamas’ BEATS requires an application fee, proof of employment and insurance, and – upon approval – a substantial permit payment, with add-ons for dependents. Dominica’s program levies fixed visa fees and expects evidence of annual income, alongside passport biodata and bank references. Processing windows are usually brisk but not guaranteed; delays may occur if forms are incomplete. If dependents accompany you, additional charges and documents are triggered; if income falls short, renewal prospects are slim.

        The appeal is obvious: usable infrastructure and the possibility of a “working holiday.” Yet frictions accumulate – time-zone strain, precarious renewals, and the social cost of transience. Moving frequently can impede durable relationships, and high fees erode savings. Tax exposure also looms: stay past common 183-day thresholds and a new residence may be asserted, potentially raising liabilities. Independence is prized; however, stability is traded away. Vigilant planning – visas, insurance, and taxes – tempers risk but cannot eliminate it.

(Adapted from https://www.investopedia.com/countries-offering-digital-nomad-visas-5190861)

Question 23. The word codifies in paragraph 1 can be best replaced by ______?

A. improvises                B. formalizes                        C. obfuscates                        D. delegates