[問題]考古題 FORM19 Q16

[eiswein]

Corporate finance committees do not plan the detailed activities of the various divisions in a large firm, but by their allocation of investment funds they make strategic judgments as to where the firm should expand.

(C)they make srategic judgements on where the firm should expand when they allocate investmen funds.

不好意思想請問一下，這題是考平衡嗎？
另外，我知道A還念起來還蠻順的，不過我在第一個句子找不到跟by對稱的介係詞，所以改選C。

有哪位朋友可以幫忙糾正一下我哪裡錯嗎？謝謝～