XDF Section 2 Q12

12. The odds are about 4 to 1 against surviving a takeover offer, and many business consultants therefore advise that a company’s first line of defense in eluding offers like these be to even refuse to take calls from likely corporate raiders.

(A) that a company’s first line of defense in eluding offers like these be to even refuse

(B) that a company’s first line of defense in eluding such offers be to refuse even

(C) a company defending itself against offers of this kind that, as a first line of defense, they should even refuse

(D) companies which are defending themselves against such an offer that, as a first line of defense, they should even refuse

(E) that the first line of defense for a company who is eluding offers like these is the refusal even.

The answer is B, which was eluded by me at the first glance, anybody could explain? Thanks a lot!