Step 1: Translate the statements into logic.
Let \(C=\) studied commerce, \(S=\) enjoys sports, \(M=\) loves classical music, \(T=\) tax consultant. We have:
\(\quad C \Rightarrow S\) (all commerce students enjoy sports),
\(\quad T \Rightarrow \neg S\) (no tax consultant enjoys sports),
\(\quad S \Rightarrow M\) (all sports lovers love classical music).
Step 2: Derive what must be true.
If someone were both \(T\) and \(C\), then \(C \Rightarrow S\) and \(T \Rightarrow \neg S\) would yield \(S \land \neg S\), a contradiction. Hence \(T \Rightarrow \neg C\). Therefore, no tax consultant studied commerce.
Step 3: Check other options.
(A) Not implied: a tax consultant might love classical music without liking sports.
(B) Cannot be true from premises (nothing says all \(T\) love classical).
(C) Not implied for the same reason as (A).
(E) False: \(C \Rightarrow S \Rightarrow M\), so commerce students do love classical music.
Thus, only (D) must be true.