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B makes the most sense. It keeps everything within scope. The argument states that an increase in cigarette taxes results in lower sales volume. Such an argument is consistent with both the evidence in the stimulus and additional evidence offered in B.
Check out this awesome article about Anderson on Poets Quants, http://poetsandquants.com/2015/01/02/uclas-anderson-school-morphs-into-a-friendly-tech-hub/ . Anderson is a great place! Sorry for the lack of updates recently. I...