Correct option is D
Explanation:
"He does value not appreciate of money the..." This logically translates to, "He does not appreciate the value of money," which is idiomatic and grammatically correct.
Information Booster:
Correct arrangement reflects negative construction with "does not appreciate," proper object ("value of money"), and definite article placement.
Additional Knowledge:
Other arrangements incorrectly place "value" or the negative phrase, breaking English idiomatic structure.