Please submit your concern

Explanation:

Statement A is incorrect, because it is stated in the passage that “...when we examined twenty years of club finances with the help of data from Deloitte...”, while the statement mentions a decade.
Statement B is correct as it is stated in the passage, “...they earned £50.5 million …but half what the average Premium League team took”. This works out to £101 million.
Statement C is correct, as it is stated in the passage, “Wigan's average attendance was just 17,000...”.
Statement D is correct, as it is stated in the passage, “...they scored almost four times as many goals from free kicks.”.
Hence, the correct option 1.