In the question below, a sentence is given with two portions marked in bold. Choose the best replacement (if needed) for the highlighted portion to make the sentence meaningfully and grammatically correct. In case no improvement is needed, mark option (e) as your answer. It is irrational to amusement all private establishments alike irrespective of profit, loss, debt, or turnover, the petition said, adding that a blanket direction by MHA is incident to a tax without any statutory backing.

The first highlighted word is grammatically inappropriate; the infinitive marker 'to' requires a verb in its base form after it; 'amusement' is a noun. The second highlighted word 'incident' (liable to happen because of) is contextually inappropriate and makes the sentence meaningless. The words 'celebration' (a noun) and 'delight' (please (someone) greatly) [it does not suit the context of the sentence] do not fit at the place of the first highlighted word. Hence, options (c) & (d) are eliminated. The word 'abash' (make (someone) feel embarrassed, disconcerted, or ashamed) is a verb, but an adjective is needed in place of the second highlighted word to describe the nature of 'a blanket direction'. Hence, option (a) is eliminated.