OG12 86 请教

86. The results of the company’s cost-cutting measures
are evident in its profi ts, which increased 5 percent
during the fi rst 3 months of this year after it fell over
the last two years.
(A) which increased 5 percent during the fi rst
3 months of this year after it fell
(B) which had increased 5 percent during the fi rst
3 months of this year after it had fallen
(C) which have increased 5 percent during the fi rst
3 months of this year after falling
(D) with a 5 percent increase during the fi rst
3 months of this year after falling
(E) with a 5 percent increase during the fi rst
3 months of this year after having fallen

答案是c，为什么D不可以啊。   在GMAT的sc中，是定于从句由于独立主格，还是独立主格由于定语从句？

我觉得with……表伴随，而伴随一般是伴随主句的动词、动作

这里就是修饰profits，用定从应该更清晰些

¶        一般独立主格(n.＋n./-ed/-ing/介词短语/adj短语)与主句形成松散的逻辑关系
            

¶        with型独立主格(with n.+ -ed/-ing/adj/介词短语)与主句形成紧密的逻辑关系
            

¶        each型独立主格(复数名词结尾,each+介词短语/adj短语/-ed/-ing)强调句尾名词

不要忘了独立主格结构是修饰主句的谓语的，起状语的作用

谢谢 ！