I would go for D
as 1) Cost cutting and restructuring is plural needs "have" A&B are out
2) Have allowed for is not idiomatic in my opinion
3) for C "Have allowed that" is wrong as well idiom needs to. Have Allowed X (Noun). Additionally the addition of CAN in the sentence changes the initial meaning of the sentence!
as 1) Cost cutting and restructuring is plural needs "have" A&B are out
2) Have allowed for is not idiomatic in my opinion
3) for C "Have allowed that" is wrong as well idiom needs to. Have Allowed X (Noun). Additionally the addition of CAN in the sentence changes the initial meaning of the sentence!
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