A. I don't know if "it" can be used here to refer insolvency or the state of becoming insolvent.
B. seems correct
C. wrong usage, "are" is misplaced . "over 10% of them are either.." should have been there
DE. avoid usage of being.
DE also have 2 independent clauses joined by a comma. ";" is required.
The sentence says that in the future farms will face difficulty ; to show the present situation "are" is the correct word. "Being" shows continuity, which isn't required here.
Also the correct idiom is "on the verge of" which is there only in ABD
I'm crossing the bridge.........