By the time Tim appears for the GMAT, he will have completed a minimum of eight practice tests, three hundred practice questions, and more than seventy hours spent browsing through the various GMAT forums.
(A) he will have completed a minimum of eight practice tests, three hundred practice questions, and more than seventy hours spent
Incorrect parallelism. "a minimum of more than" does not mean anything.
(B) he will complete a minimum of eight practice tests, three hundred practice questions, and he will spend more than seventy hours
Incoreect parallelism and incorrect tense.
(C) he would have completed a minimum of eight practice tests and three hundred practice questions, spending more than seventy hours
Since we are talking about the future, we require future tense (will) rather than past tense (would).
(D) he would complete a minimum of eight practice tests in addition to completing three hundred practice questions, having spent more than seventy hours
Incorrect parallelism. Also the usage of having in this sentence is incorrect.
(E) he will have completed a minimum of eight practice tests and three hundred practice questions, and spent more than seventy hours
Correct option.