[求助]SC大全之228题

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（D）

(E) earned by their employees and published the information

此题大全及大全注释中均给出答案为D，但是，我认为是A，required to report whether... and that the information ...

而D选项中，逗号+information的结构无法理解。大全说是与whether整个句子同位，但是，如果这样那么，information需要指代whether整句，而information+that定语从句的结构无法理解为一个作同位语的独立主格形式。费解！

请高手指点一下。