一题sc

一题sc  看不是很懂它的结构  网上的讨论是说违反平行结构  请问是哪部分的平行呢

我原本是选择B 认为B的前后半平行

但是OA是D

1.
        Corporations will soon be required to report to the government whether they have the necessary reserves to pay the pension benefits earned by their employees and that the information be published in annual reports to shareholders.
(A) earned by their employees and that the information be published
(B) that their employees earned and that the information be published
(C) that was earned by their employees with the information being published
(D) earned by their employees, information that must also be published
(E) earned by their employees and published the information

个人看法：

information后边这个句子做独立主格，不是和benefits并列。

同意LS

如果答案是D的话，那么只有3楼说的同位语结构可以解释一下，但问题是，同位语结构一般用于修饰名词和名次短语，可以修饰句子么？代词information可以指代整个句子么？

我到认为C还可以，虽然that was earned不简洁，但with+n.+-ed的独立主格结构比较能够说得通。

盼望解释！！！