Growing competitive pressures may be encouraging auditors to bend the rules in favor of clients; auditors may, for instance, allow a questionable loan to remain on the books in order to maintain a bank's profits on paper.

(A) clients; auditors may, for instance, allow
(B) clients, as an instance, to allow
(C) clients, like to allow
(D) clients, such as to be allowing
(E) clients; which might, as an instance, be the allowing of

Help requested on the question above with explanation. What part of grammar is being tested here?

Thanks
Mankey