lower or less

Although the government's expenditures on law suits involving tobacco companies amounts to a sum dramatically lower than that spent by
tobacco companies, many believe that the government should allocate no more funds to a battle they perceive as pointless.
(A)expenditures on law suits involving tobacco companies amounts to a sum dramatically lower than
(B) expenditures on law suits involving tobacco companies amount to a sum dramatically less than
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(C)expenditures on law suits involving tobacco companies amount to a sum dramatically lower than
(D)law suit expenditures regarding tobacco companies amount to a dramatically lower sum than
(E) law suit expenditures against tobacco companies amounts to a sum dramatically lower than