Under the new legislation, interest payments on a refinanced

[ghong14]

Under the new legislation, interest payments on a refinanced car loan are deductible only if the amount of the loan does not exceed the purchase price of the car, the cost of modifications, and any additional amount borrowed against the car to pay for other expenses.

(A) any additional amount borrowed against the car to pay for other expenses
(B) borrowing any additional amount against the car for payment of other expenses
(C) also borrowing any additional amount against the car to pay for other expenses
(D) any additional payment of other expenses that were borrowed against the car
(E) any additional payment borrowed against the car for other expenses

This is a question I got from the GMAT prep paper test question packs that I changed up for copyright purposes. However, it still maintains the grammatical issues.

I am not sure what is wrong with D and E. Can anyone elaborate?

[RonPurewal]

when modifiers are moved around, you need to think precisely about the placement of those modifiers. i.e.
* what should the modifier describe?
* which choice places the modifier closest to the word(s) it's actually supposed to describe?

here, "borrowed against the car" is being shuttled around the sentence, so we need to think about what that phrase describes.
in context, it should be clear that this modifier describes "additional amount".

in (d), the modifier is placed in a way that suggests that expenses were "borrowed". this is nonsense -- you don't "borrow expenses", you borrow additional amounts of money so that you can pay those expenses.

in (e), the modifier is placed in a way that suggests that payments were "borrowed". again, nonsense -- you don't "borrow payments", you borrow additional amounts of money so that you can make those payments.