Which of the Following Statements Is the Most Accurate Description

Which of the following statements is the most accurate description of the impact the Americans with Disabilities Act of 1990 (ADA) has had on businesses?

A) ADA has had no real impact,since most businesses have always been sensitive to the needs of disabled workers.
B) Most firms have found that the structural changes needed to comply with ADA requirements have been very difficult and expensive to implement.
C) Most firms are finding that the cultural changes required by ADA are more difficult to implement than the structural changes.
D) Businesses have found that even with the changes required by ADA,disabled workers are simply not capable of handling most types of jobs.
E) Many of the structural changes required by ADA are relatively simple and inexpensive.Most firms have little trouble with these structural changes.However,the cultural changes required to accommodate disabled employees often are more difficult.For example,many managers used to think that fairness required them to treat all employees the same way.HR law specifies that accommodation means: treating employees according to their specific needs.