dont undertsand use of 'even' and 'Be'

[shipra]

92. The odds are about 4 to 1 against surviving a takeover offer, and many business consultants therefore advise that a company’s first line of defense in eluding offers like these be to even refuse to take calls from likely corporate raiders.
(A) that a company’s first line of defense in eluding offers like these be to even refuse
(B) that a company’s first line of defense in eluding such offers be to refuse even
(C) a company defending itself against offers of this kind that, as a first line of defense, they should even refuse
(D) companies which are defending themselves against such an offer that, as a first line of defense, they should even refuse
(E) that the first line of defense for a company who is eluding offers like these is the refusal even[/b]

[pranavc]

I'm going with B. What is the correct answer?

[gmataspirant]

I Vote for "B" tooo

[reachac]

IMO B

@ Shipra, 'Be' is used here coz the sentence talks about an advice, hence the subjuctive mood. that + be + base form of verb.