Concept:The emboldened phrase is grammatically correct and contextually appropriate, so no replacement is required.
Explanation:The phrase "can be attributed to quarter-end and year-end return filings" is correctly formed.
The verb "can be attributed" fits the present tense of the sentence.
The subject-verb agreement is correct because "spike" takes the singular auxiliary "can".
Option I changes "return filings" to "returned filings", which is incorrect.
Option II uses "attributes" instead of "attributed", making the phrase ungrammatical.
Option III changes the tense to "will be attributed", which does not suit the general present context.
Hence, the original sentence is error-free and needs no correction.
Answer:No correction required (Option E).