[求助] be to do 对吗？

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.