Find out grammatically correct sentence.

A. The new guidelines regarding safety protocols issued last month by the department has not yet been implemented at the local units despite repeated notices. ❤️

B. The new guidelines regarding safety protocols issued last month by the department have not yet been implemented at the local units despite repeated notices. 👍🏻

C. The new guidelines regarding safety protocols issued last month by the department have not yet been implemented at the local units despite repeat notices. 🔥

D. The new guidelines regarding safely protocols issued last month by the department have not yet been implemented at the local units despite repeated notices. 😀

Answer with an emoji.