Complete the sentence using today / this year / this term etc., with the appropriate form of the verb given in the bracket.

Last year the company made a profit but ________ (make) a loss.

The syntax of this perfect is- have/has + perfect participle of the verb.
In the given question, since the past has been mentioned (last year’s profit), we'll be using the perfect tense. Since the sentence is within the person, we’ll use the perfect participle ‘has’ as have is employed with sentences within the first and person. Let us analyze the choices given to us during this question:

• Option (A), 'today it's made', refers to today particularly, when the sentence is making a comparison in terms of the previous year and this year.
  For example- ‘Last year the corporate made a profit, but today it's made a loss.’
  Therefore, option (A) is inaccurate.
• Option (B), ‘this term it's making, refers to the current term particularly, when the sentence is making a comparison in terms of the previous year and this year. It's also not in the perfect tense.
  For example- ‘Last year the corporate made a profit, but this term it's making a loss.’
  Therefore, option (B) is inaccurate.
• Option (C), ‘this year it's made', refers to the present year, particularly for the comparison, and it's within the perfect tense.
  For example- ‘Last year the corporate made a profit, but this year it has made a loss.’
  So, the right answer is “Option C”.
• Option (D), ‘this term it is made', refers to the present term specifically when the sentence is making a comparison in terms of the previous year and this year.
  For example- ‘Last year the corporate made a profit, but this term it is made a loss.’
  Therefore, option (D) is inaccurate.

Hence, option C is the correct answer.