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

OA is B.

I know that the OA is correct because of parallelism. But my doubt is this:
If we choose C or E, we would be changing the intended meaning of the original sentence, right? Even the meaning in C and E could be ilogical.
Please confirm.

Thanks!