The correct option is
B have-shifted
The verb in the given sentence is 'shift'. The word, 'recently' indicates that the verb 'shift' has been completed in the recent past. The present perfect tense (has/ have + past participle form of the verb) is used to indicate activities in the immediate past. The past participle form of the verb is 'shifted'. Hence, 'have shifted' as given in option A is the correct answer.
Option B is incorrect as 'are shifting' is in present continuous tense. It cannot be used along with the word, 'recently'. Hence, this option is incorrect.
Option C: The auxiliary, 'do' is used along with the simple present tense form of the verb in order to emphasise a statement. However, it cannot be used along with the verb in present continuous tense (shifting) or the word, 'recently'. Hence, option C is incorrect.
Option D: The verb, 'will shift' is in future tense. It cannot be used along with the word, 'recently'. Hence, this option is incorrect.