Option(E) is correct
There are two major problems with this sentence.
(1) The subject (cost, which is singular) and verb (are, which is plural) do not agree. Since multiple costs are being discussed and the verb, which appears outside the underlined part of the sentence, is plural, the subject needs to be plural as well.
(2) Two parallel parts of the sentence are not parallel. associated with...and from is not a parallel phrase. Since from occurs outside the underlined part of the sentence, associated with should be replaced by arising from. With this change, the sentence will be parallel: costs arising from x...and from y.
A. The subject (cost, which is singular) does not agree with the verb (are, which is plural); the phrase associated with ... from is not parallel
B. The costs associated from is awkward and not idiomatically correct
C. The phrase associated with ... from is not parallel
D. The subject (cost, which is singular) does not agree with the verb (are, which is plural)
E. The subject (costs, which is plural) correctly agrees with the verb (are, which is plural); the phrase arising from maintaining ... and from continuously upgrading is parallel