In countries where automobile insurance includes compensation for whiplash injuries sustained in automobile accidents, reports of having suffered such injuries are twice as frequent as they are in countries where whiplash is not covered. Presently, no objective test for whiplash exists, so it is true that spurious reports of whiplash injuries cannot be readily identified. Nevertheless, these facts do not warrant a conclusion that has been drawn by some commentators: that in the countries with the higher rates of reported whiplash injuries, half of the reported cases are spurious. Clearly, in countries where automobile insurance does not include compensation for whiplash, people often have little incentive to report whiplash injuries that they actually have suffered.

In the argument given, the two boldfaced portions play which of the following roles?

A. The first is a claim that the argument disputes; the second is a conclusion that has been based on that claim.
B. The first is claim that has been used to support a position that the argument accepts; the second is a position that the argument rejects.
C. The first is a finding whose accuracy is evaluated in the argument; the second is the judgment reached by the argument concerning the accuracy of the finding.
D. The first is a finding whose implications are at issue in the argument; the second is the judgment reached by the argument concerning one alleged implication.
E. The first is a finding, the explanation of which is at issue in the argument; the second is an objection that has been raised against the explanation that the argument defends.

welcome to discuss, thanks!

I will go with D although C is closer.

A and B are out as the first bold face is fact and not claim.
C is out because argument is not contesting accuracy of report. It is just throwing more light on finding and disucssing it's implication. So D is the answer.

E is out as second bold face is not objection.