Official Text Explanation
First, look at the comparison of budgets. Logically, we have to compare companies to companies or budgets to budgets; we can’t compare one company to the budget of another.
Choice (A) compares a budget to a set of companies. This is incorrect.
The other four choices, in wordier or more concise ways, compare budgets to budgets.
Now, look at the pronouns. The “local consulting company” presumably has multiple employees, but as a noun, it is a single collective noun and requires a singular pronoun. Choice (D) uses the plural pronoun “they” for this company; that choice is incorrect.
In choice (B), we have “as the largest consulting firms … have, as the two leading firms do.” The verb “have” is correct and the verb “do” is wrong. This choice is incorrect.
Choice (C) is the longest answer: it verges on redundant to repeat the word “budget” in the first section of the sentence. It also opts to have two clauses and chooses an indirect “there is” construction in the second clause. The whole thing is distended and awkward. While it’s grammatically correct, it’s littered with rhetorically poor options. This is far from optimal.
Choice (E), by comparison, is sleek and efficient. It cleverly uses the demonstrative pronoun “those” to set up a correct comparison. Furthermore, rather than separate clauses, it elegantly sets up parallelism between direct objects: the local company “has a budget . . . but a workforce.” This choice is not only grammatical correct but also entirely rhetorically successful.
Choice (E) is the best of the five answers here.
In the option E, I think Ellipses(have) is at play. "Such as the two leading firms(have)."