B, it make the most sense to me.
I believe that D would be the answer, since it is worded most formally and in a complex manner.
Answer:
The author disagrees and by observing key words choices such as "however tell you that" It may seem confusing since while disagreeing with the opinion they also seem to agree, but the author is actually counterclaiming those ideas. A counterclaim is a statement used to say an idea the other team might have and explains why that idea is actually not valid. In the end, the author is not saying the idea they are writing about is wrong, but simply warning them why they should be mindful.
