OG 蓝皮 P40 请教各位意见

torresAing

题：investments in service are comparable to investments in production and distribution in terms of ---
A tangibility of benefits that they tend to confer
C basis on which they need to be weighed
原文：investments in service, like those in production and distribution must be balance against other types of investments on the basis of direct, tangible benefits such as cost reduction and increased revenues.
根据原文的这句话，我觉得A更正确，无法得出C选项？

torresAing

C选项的确是对原文的同义改写，但我觉得就原文来看，在选择投资时，要权衡各行业的利润，原文感觉偏向benefits,所以我不知道A为什么错了？