While larger banks can afford to maintain their own data-processing operations, many smaller regional and community banks are finding that the 'cost assoc iated with' upgrading data processing equipment and with the development and maintenance of new products and technical staff are prohibitive.

A cost associated with
B costs asso ciated with
C costs arising from
D cost of

Correct Answer: costs asso ciated with

এই বাক্যের শেষের দিকে verb হিসেবে রয়েছে are, তাই subject হতে হবে plural। Cost associated with - এর পরিবর্তে cost associated with হবে।
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