The correct answer is: C. Ann didn’t earn so much last year.
The sentence is about Ann’s earnings in the past, so we need to use the past tense. Option A is incorrect because it uses the present perfect tense, which is used to talk about actions that started in the past and continue to the present. Option B is incorrect because it uses the present tense, which is used to talk about actions that happen regularly or repeatedly. Option D is incorrect because it uses the past perfect tense, which is used to talk about actions that happened before another
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