it?

A federal study of farm debt finds that one-third of all family-run commercial farms will face financial difficulty in the next year; over ten percent of these farms are either insolvent or on the verge of it
A. year; over ten percent of these farms are either insolvent or on the verge of it
B. year; over ten percent of these farms are either insolvent or on the verge of insolvency
C. year; over ten percent of them either are insolvent or they verge on being so
D. year, over ten percent of them either being insolvent or on the verge of insolvency
E. year, over ten percent of them being either insolvent or verging on it

Ans is B, as it in the end of A is not sure of what its referring to