The most common reasons for an employee's unwill-ingness to accept a transfer are that mortgage rates are high, housing in the new location costs more, and the difficulty of selling the old home.

(A) that mortgage rates are high, housing in the new location costs more, and the difficulty of selling the old home.
(B) that mortgage rates are high, housing in the new location costs more, and that it is difficult to sell the old home
(C) high mortgage rates, the greater cost of housing in the new location, and that the old home is difficult to sell
(D) high mortgage rates, the greater cost of housing in the new location, and it is difficult to sell the old home.
(E) high mortgage rates, the greater cost of housing in the new location, and the difficulty of selling the old home

[spoiler]OA: E[/spoiler]

Would any expert explain?

--> Can a NOUN clause be parallel with a list of NOUNS?

Thanks.