语法题 求助

Lois6669

The odds are about 4 to 1 against surviving a takeover offer, and many business consultants therefore advise that a company's first line of defense in eluding offers like these be to even refuse to take calls from likely corporate raiders.
   (A) that a company's first line of defense in eluding offers like these be to even refuse
   (B) that a company's first line of defense in eluding such offers be to refuse even
   (C) a company defending itself against offers of this kind that, as a first line of defense, they should even refuse
   (D) companies which are defending themselves against such an offer that, as a first line of defense, they should even refuse
   (E) that the first line of defense for a company who is eluding offers like these is the refusal even.
想问下 AB的差别在哪 A为什么错了