OS is E
Sorry mate, I'm afraid you are wrong.
This question is from Official Verbal Review (2nd Edition)-SC Q108 to be specific.
Here's the official explain
A Dissipating is not a transitive verb, so acoustic energy cannot function as its object.
B This version of the sentence is wordy, awkward, and indirect; from having... by erroneously suggests that the boundaries in the ocean are attempting to dissipate sound energy.
C Correct. Here, acoustic energy is effectively modified by the participial prevented from dissipating....
D This version of the sentence is wordy, awkward, and indirect; being dissipated as a result of makes it unclear whether the boundaries contribute to energy loss or prevent it.
E This version of the sentence nonsensically explains that sound prevents the dissipation of its own energy.