Critical Reasoning

The customer will not be responsible for transactions made with lost or stolen credit cards after issuing replacement cards.

(A) The customer will not be responsible for transactions made with lost or stolen credit cards after issuing replacement cards.

(B) No customer will be responsible for transactions made with lost or stolen credit cards after are issued replacement cards.

(C) The customer will not be responsible for transactions made with lost or stolen credit cards after replacement cards have been issued.

(D) Responsibility for transactions made with lost or stolen credit cards will not be the customer`s after he issued replacement cards.

(E) The customer will not be responsible for transactions made with lost or stolen credit cards after time as they will have issued replacement cards.

OA is C Pls can an Expert tell me what is wrong with option D.