Why is the answer A?

^ bumping this as well.

Okay, I think I understand why A is correct. If it is true that they underestimate the risk then they don't anticipate a future fine and so will not initially comply. I would still, however, appreciate an explanation of why D is wrong

I also see why A is wrong but could someone please explain why D is wrong like the above have asked?

Not sure if you all saw the other comments on this thread, but the best explanation I saw as to why D is wrong is that if a business treats a fine as a business expense, they'd probably want to minimize those expenses by not having to pay them at all. It's a better business decision expense wise to take the less expensive road and put whatever changes they're being fined for, so D actually strengthens and doesn't weaken.