Sentence Correction

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
I selected D but the OA is B but i feel awkard with this [spoiler]first line of defense in eluding such offers be to refuse even [/spoiler]

Before I reply to your question,a very honest request :

Please underline the sentence, it makes really difficult to understand where the underlined part ends
Now coming to your question :
Original Sentence :

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.

So we know this is a case of Subjunctive Mood. If you are not comfortable with the concept of Subjunctive mood, Please refer to some good grammar book.

D is wrong because there is just a particular company we are talking about.

D) companies which are defending themselves against such an offer that, as a first line of defense, they should even refuse

Now A and B only follow the subjunctive Mood rules : that + infinitive(without to)
Please check the bold part of the sentences written below.

(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 eludingsuch offers be to refuse even

When we give examples : we use such as

So choose B

Hope this Helps