I think it's not common for GMAT.
People feel more money power ==> more tips
People feel less money power ==> less tips
In other words,
if more A then more B
if less A then less B
Not very convinced support.
Anyway, I agree, B is the best here.
The conclusion that consumer psychologists draw is that simply seeing a credit-card logo makes many credit-card holders willing to spend more because it reminds them that their spending power exceeds the cash they have immediately available. Therefore, the argument depends on the fact the logo reminds credit card holders of their credit card and the spending power attached to having a credit card.
B works because it depends on the same premise, that credit hard holders see the logo and are reminded of their spending power. Except, in this case they are reminded of their lack of spending power due to the restrictions placed on their credit card. The connection between seeing the logo and the mental connection to spending power of the credit card is supported if B is true.