比较现象中的parallelism

wynyy2000

Despite recent increases in sales and cash flow that have propelled automobile companies' common stocks to new highs, several industry analysts expect automakers, in order to conserve cash, to set dividends more conservatively than they were
A.    to set dividends more conservatively than they were
B.    to set dividends more conservatively than they have been
C.    to be more conservative than they have been in setting dividends
D.    that they will be more conservative than they were in setting dividends
E.    that they will be more conservative than they have been to set dividends
我当时选的B，答案是C，关于比较现象中的平行，我觉得这道题中到底神马跟神马要平行，B为什么没有平行，C又平行了？
这里面平行比较隐蔽吧，望各位unveil the confusing cloud before me !!

kikisunflower

主谓宾和主系表不平行

wynyy2000

额。。。有点抽象。。我这个理解能力