GWD12-22求助

Q22:

On account of a law passed in 1993, making it a crime punishable by imprisonment that a United States citizen hold gold in the form of bullion or coins, immigrants found that on arrival in the United States they had to surrender all of the gold they had brought with them.

A. On account of a law passed in 1993, making it a crime punishable by imprisonment that a United States citizen hold

B. With a law passed in 1993 that makes it a crime punishable by imprisonment that a United States citizen hold.

C. A law passd in 1993 that made it a crime punishable by imprisonment for a United States citizen holding.

D. Because of a law passed in 1993 making it a crime punishable by imprisonment for a United States citizen to hold

E. Due to a law being passed in 1993 that makes it a crime punishablel by imprisonment for a United States citizen to hold

GWD答案為B，我選了D。覺得B的makes的時態不對，請問答案為何為B呢。不明白。 

B中，it指代that从句，D中，it指代to hold的话，不如that清晰。

个人理解，仅供参考：）

老俞说过 Because of 后不能有一点动词的意思，只能接单纯的名词或词组