As criminal activity on the Internet becomes more and more sophisticated, not only are thieves able to divert cash from company bank accounts,
they can also pilfer valuable information such as business development strategies, new product specifications, and contract bidding plans, and sell the data to competitors.
Option Elimination -
Beware of many deceptions GMAT has been using, especially in the "Not only...but also" idiom.
Not only X but also Y demands strict parallelism. Moreover, this construction places an equal significance on X and Y.
But if we need to present a contrast, we need X but Y. Here is a good deceiving question with X but also Y (don't jump to conclude and make a rule that it ok to use but also without not only. This question is an example of X but Y and not at all for the "not only but also" idiom.
https://gmatclub.com/forum/not-only-did ... l#p3293065Now, there is another deception with just "not only." Let's take an example: Not only was she a talented pianist, she was also a gifted painter. In this example, "not only" emphasizes the exceptional quality of the person's musical talent. And what is this "Not only was she a talented pianist"? Is it an independent clause? No. It's adverbial. Adverbial for what? For the subject and verb in the subsequent independent clause, "she was." With this understanding, let's look at the options.
(A) they can also pilfer valuable information such as business development strategies, new product specifications, and contract bidding plans, and sell - As introduces an adverbial. For what? For the subject and verb in the subsequent adverbial (remember adverbs can modify adverbs? Yes), "thieves are." Not only introduces another adverbial and emphasizes that thieves can divert cash from the company bank accounts. Adverbial for what? For subject + verb in the subsequent clause, "they can pilfer ...." Moreover, "they can pilfer and sell" is parallel. I know it broke our love with "not only but also," but the sentence is absolutely correct.
(B) they can also pilfer valuable information that includes business development strategies, new product specifications, and contract bidding plans, and selling - "selling" parallel to what? Nothing.
(C) also pilfering valuable information including business development strategies, new product specifications, and contract bidding plans, selling - total crap. Comma + ING is adverbial. Here, it modifies what? "thieves can divert cash"? Seriously? Moreover, "selling" modifying what?
(D) but also pilfer valuable information such as business development strategies, new product specifications, and contract bidding plans to sell - "to sell" only limited to "contract bidding plans" and not others? Wrong.
(E) but also pilfering valuable information such as business development strategies, new product specifications, and contract bidding plans and selling - "not only but also needs strict parallelism. After not only do we have subject + verb, but after "but" also we have nothing as "pilfering" and "selling" without helping verbs are just verbals (modifiers).