Final answer:
The subject of this question is Social Studies, and the correct answer is D. State regulations
Step-by-step explanation:
The subject of this question is Social Studies because it pertains to the recognition of holidays and their impact on extra board work. In Social Studies, students learn about government and how it functions, including the different levels of government and their roles and responsibilities.
In this case, the question is asking about which entity recognizes holidays that are not counted as the last worked date on the extra board. The correct answer is D. State regulations. State regulations play a role in determining which holidays are recognized and how they affect work schedules and policies.
For example, state labor laws may specify which holidays are considered as paid days off, while regulations from other entities such as city councils or local governments may also influence holiday recognition.