Prep-T2-Q105, 过去完成式为什么在这里不对？

Test2-105. (29961-!-item-!-188;#058&004575)

2001 proved to be the automaker's first losing year since 1992, when the company had lost $7.4 billion, which was primarily because of almost $7 billion in accounting charges.

(A) when the company had lost $7.4 billion, which was primarily because of
(B) when the company had lost $7.4 billion, primarily resulting from
(C) when the company lost $7.4 billion, primarily because of
(D) which is when the company lost $7.4 billion, and that was primarily because of
(E) which is when the company lost $7.4 billion, primarily resulting from

AnsC)