2001 proved to be the automaker's first losing year since 1992, when the company had lost $7.4
billion, which was primarily because of almost $7 billion in accounting charges.
(A) when the company had lost $7.4 billion, which was primarily because of
(B) when the company had lost $7.4 billion, primarily resulting from
(C) when the company lost $7.4 billion, primarily because of
(D) which is when the company lost $7.4 billion, and that was primarily because of
(E) which is when the company lost $7.4 billion, primarily resulting from
笔记中说B错误的原因是过去完成时，但是可不可以理解成：在2001年被证明是（过去时）什么什么之前，这个损失已经造成了，所以我选过去完成时。
是不是resulting的分词修饰问题？ | 
