Correction in Answer Choice...Citing increasing worker mobil

[AbigailS228]

Cat 6

Citing increasing worker mobility between companies, poor financial planning by workers, and finding that the plans themselves are excessively complex, the authors of a recent study have found that most eligible American workers had not made the maximum allowed contribution to their employer-offered retirement plans.

The first answer choice is:
Citing increasing worker mobility between companies, poor financial planning by workers, and finding that the plans themselves are excessively complex, the authors of a recent study have found that most eligible American workers had not made the maximum allowed contribution to their employer-offered retirement plans.

Explanation for why it wrong is:
(A) The three explanations are not written in parallel: the first two (“increasing worker mobility…” and “poor financial planning…”) are noun phrases, while the third (“finding that…”) is a modifier describing the study and/or its authors. In addition, the past perfect (“had failed”) cannot be used here, as the sentence neither contains nor suggests a separate specific reference point in the past.

-don't see where had failed is in the answer choice?