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B, D and E can be eliminated since they are irrelevant to the argument.
Answer choice C is more like a conclusion rather than assumption. If you read carefully, if paid sick leaves are removed by company, fewer employees would take off from work because of illness. That is basically a result if the company adopts this policy. Hence cant be an assumption.
Regarding A - If reduction in benefits of employees is not going to affect the downturn of employees, then as author have mentioned, company can increase the performance by eliminating paid sick leave.
If employees decide to leave company because of this strategy, it will affect the company performance in wrong sense. Hence A is a correct answer choice.
For me it was between A and E becuase only those 2 options talk about the company as a whole. E says "reduction in the number of paid sick days" whereas argument talks about elimination of paid sick days.
Thanks guys ! I picked this question from Princeton Review. I believe the OA should be A.
Negate C should destroy the argument - opposite of NONE is "one" or more. Logical negative C . If ONE paid sick leave were offered, fewer employees would take time off from work because of illness. ----> This doesn't seem to destroy the argument. Hence cannot be the answer.