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

OA is C

Can you explain why the other choices are incorrect, in particular A and B