Q1) Many companies pay almost twice as much to men, if the effect of faster promotions, more bonuses, and better benefits are regarded as salary, than to women, who earn 77 cents for every dollar their male counterparts earn in base salary.

(A) are regarded as salary, than
(B) are regarded as salary, as
(C) is regarded as salary, than it pays
(D) is regarded as salary, as is paid
(E) is regarded as salary, as they pay

Why D is incorrect? Between option D and E and I chose D but the correct answer is E. Can someone please explain?