A different way to approach this is to first identify the sentence's core subject and verb, then check every other phrase only if the core checks out.
This method, isolating subject and verb before scanning the rest of the sentence, points to option A as the answer, matching the direct error-spotting method.
Let's summarize:
This shortcut saves time when four options are given and only one usually touches the verb.
Identify the part of the sentence that contains an error:
"Neither the manager nor the employees ___ willing to accept the new policy."