Check the "are prohibitive" at the end at it will give you the answer.

Hi,
I will post this question again:
While larger banks can afford to maintain their own data-processing operations, many smaller regional and community banks are finding that the cost associated with upgrading data-processing equipment and with the development and maintenance of new products and technical staff are prohibitive.
A cost associated with
B costs associated with
C costs arising from
D cost of
E costs of

IMO B is the answer.