关于平行that, which指代，以及修饰的逻辑主语问题

A recent survey showed thatwhile many banks have service charges on interest-bearing andnon-interest-bearing accounts with balances that are falling below a setminimum, some banks provide virtually free checking regardless of the accountbalance.

(A)  with balances that are falling below

(B)  whose balances fall below

(C)  whose balances fall below that of   

(D)  that have balances below that of   

(E)  tha thave balances that fall below those of