大全929(OG219)新疑惑

1.        While larger banks can afford to maintain their own data-processing operations, many smaller regional and community banks are finding that the cost associated with upgrading data-processing equipment and with the development and maintenance of new products and technical staff are prohibitive.

(A) cost associated with

(B) costs associated with

(C) costs arising from

(D) cost of（B）

  (E) costs of

请问一下NN们,
            with upgrading data-processing equipment 和with the development and maintenance 平行吗?感觉一个是动名词一个是分词短语啊,家怎么看?

我不是NN，尝试解答，请牛牛鉴定

这两个是平行的，都是处于句型associated with之中，因为这里是associated with... and with... ，所以，不要求with里面的结构也要一样。如果是associate with x and y，那么x和y 的结构要一样

个人见解，仅供参考，如果说的不对，请多包涵

谢谢TONECT,若有所悟,有道理