Sentence Correction

Corporations will soon be required to report to the government whether they have the necessary reserves to pay the pension benefits earned by their employees and that the information be published in annual reports to shareholders.

(A) earned by their employees and that the information be published
(B) that their employees earned and that the information be published
(C) that was earned by their employees with the information being published
(D) earned by their employees, information that must also be published
(E) earned by their employees and published the information

OA D

Can Someone Pls Explain the reasoning behind the answer

Corporations will soon be required to report to the government whether they have the necessary reserves to pay the pension benefits earned by their employees and that the information be published in annual reports to shareholders.

(A) earned by their employees and that the information be published
(B) that their employees earned and that the information be published
(C) that was earned by their employees with the information being published
(D) earned by their employees, information that must also be published
(E) earned by their employees and published the information

A/c to me, there is a close call between A & B. Resto of the sentences are totally incorrect. E could have been a close contender if we have publish instead of published.
Between A & B, I would pick A for no clear reason.

Please do share the OA..

The OA is D

[email protected] wrote:The OA is D

UFFF.. I got ot totally wrong. Thanks a lot for sharing the OA.

Can someone explain how to approach this one!