In the question, it is given that the average salary is $39,500.
In consideration of the first statement
(a) , last year, some of their clients had a starting of atleast $39500 ...this is true
(b) they have mentioned the case of last two years, this is also incorrect.
( c )if the client has lesser than $39,500 salary, and the average salary is $39,500 , then average will be less than $39,500, then statement a is not true..
(d) Last year at least one of their clients had a starting salary of more than $42,000., this is more than the average , but could be true, but it is false as $42000 will be more than the average of $39,500
(e) Last year at least one of their clients had a starting salary of exactly $39,500. ... this is not true, as exactly would not allow the $39,500 to be any less.
• So correct options would be A