Less than 400 Sumatran rhinos survive on the Malay peninsula and on the islands of Sumatra and Borneo, and they occupy a small fraction of the species’ former range.
A)
Less than 400 Sumatran rhinos survive on the Malay peninsula and on the islands of Sumatra and Borneo,
and they occupy a small fraction of the species’ former range.
Less than is wrong here, as 400 Sumatran rhinos are mentioned which means the rhinos are countable. Also, notice what does 'they' refer to?
B)
Less than 400 Sumatran rhinos, surviving on the Malay peninsula and on the islands of Sumatra and Borneo, occupy a small fraction of the species’ former range. Same mistake as A i.e. Less than
C) Occupying a small fraction of the species’ former range,
the Malay peninsula and the islands of Sumatra and Borneo are where fewer than 400 Sumatran rhinos survive.
Though fewer than is correct in this sentence, but, as per the Comma Subject rule, after the first comma, Rhinos should be mentioned not the Malay peninsula and the islands of Sumatra
D) Occupying a small fraction of the species’ former range, fewer than 400 Sumatran rhinos survive on the Malay peninsula and on the islands of Sumatra and Borneo.
Usage of 'fewer than' is correct and as you can notice, the comma subject rule is also in place for this sentence structure
E) Surviving on the Malay peninsula and on the islands of Sumatra and Borneo, less than 400 Sumatran rhinos occupy a small fraction of the species’ former range.
Less than is again wrong over here.