After all, you must live within a limited budget. 18 the extra money you want for this month, I am sorry that I have decided not to send it to you because I think it is time for you to learn how to live without my help.
答案：(D) Regarding
Regarding 在這裡作句首介系詞（由分詞轉化而來的固定用法），表示「關於這個月你想要的額外零用錢」；Regarded（過去分詞，被動語意方向不合）、To regard（不定詞，不合這個句首功能）、Being regarded（被動進行式，過於冗長且不合這個語境）都不如 Regarding 自然。
四個選項排成 Regarded／To regard／Being regarded／Regarding，看起來是在考分詞與不定詞的形態，你可能會開始想「主動還是被動」「哪一個當分詞構句才對」。其實這題根本不必動用分詞的文法——Regarding 早就獨立成一個介系詞了，意思就是「關於」，等於 about 或 concerning。認得這個字，一秒就結束。
答對率 52%，剛好一半的人失手。空格後面是 the extra money you want for this month，一整個名詞片語，接著逗號、然後才是完整的主要子句 I am sorry that...。名詞片語前面缺的是介系詞，不是分詞。把空格換成 About 或 Concerning，句子完全成立，這就是最快的驗算法。這條線值得整條記起來：由 -ing 或 -en 形態變過去、現在可以單獨當介系詞用的字，常見的有 regarding（關於）、concerning（關於）、given（有鑑於）、considering（考慮到）。這一類題目的選項一定會故意排成分詞的各種形態嚇你，實際上只是在問你認不認得這個字，平常大量閱讀的人在這裡占便宜。同一條線的題目可以一起看：96 年第 18 題的 including、85 年第 25 題的 including 與 included（那一題就真的要靠文法，因為 including 放在名詞前、included 放在名詞後）、90 年第 16 題的 given that、109 年第 29 題的 regardless of。
Regarded 是過去分詞，要用得成必須是 be regarded as「被視為」，而且它的意義主詞得是主要子句的主詞 I，變成「我被視為……」，語意不通。To regard 是不定詞表目的，regard 是「認為、看待」，「為了看待這筆錢，我很抱歉」不成句。Being regarded 同樣有意義主詞對不上的問題，還更冗長。這三個都還停在「regard ＝ 認為」的層次，只有 Regarding 已經跳出來變成介系詞了。順帶一提，regardless 常被誤讀成「關於」，它其實是 regardless of「不論、不管」。
regarding（關於）、with regard to（關於、就……而言）、as regards（關於）、be regarded as（被視為）、regardless of（不論、不管）、given that（有鑑於、既然）。
Dear Son,
I am very happy to hear that you are doing well in school. However, I am very concerned with the way you 16 money. I understand that college students like to 17 parties, movies, and lots of activities, but you also have to learn how to do without certain things. After all, you must live within a limited budget.
18 the extra money you want for this month, I am sorry that I have decided not to send it to you because I think it is time for you to learn how to live without my help. If I give you a hand every time you have problems with money now, what will you do when you no longer have me to support you? Besides, I remember telling you I used to have two part-time jobs when I was in college just to 19 . So, if you need money now, you should try either finding a job or cutting down on your 20 .
I understand it is not easy to live on your own. But learning to budget your money is the first lesson you must learn to be independent. Good luck, son. And remember: never spend more than you earn.
Love, Mom