Faulty voting equipment, confusing ballots, voter error, and problems at polling places have been cited by a new study of the 2000 United States presidential election, which estimated that they did not count 4 million to 6 million of the 100 million votes cast.
A. Faulty voting equipment, confusing ballots, voter error, and problems at polling places have been cited by a new study of the 2000 United States presidential election, which estimated that they did not count 4 million to 6 million of the 100 million votes cast.
B. Citing faulty voting equipment, confusing ballots, voter error, and problems at polling places, a new study of the 2000 United States presidential election has estimated that 4 million to 6 million of the 100 million votes cast were not counted.
C. Citing faulty voting equipment, confusing ballots, voter error, and problems at polling places, 4 million to 6 million of the 100 million votes cast were not counted in the 2000 United States presidential election, a new study estimates.
D. A new study has cited faulty voting equipment, confusing ballots, voter error, and problems at polling places in estimating that 4 million to 6 million of the 100 million votes that were cast had not been counted in the 2000 United States presidential election.
E. A new study of the 2000 United States presidential election, citing faulty voting equipment, confusing ballots, voter error, and problems at polling places, has estimated 4 million to 6 million votes had not been counted of the 100 million votes cast.

Is it B?

Yap, it's B, I misread the OA to be E at first, but it's B.