Gaps or assumptions that I noticed, basis the wording of the passage, while trying to answer this question --
1.
'induce' -- Govt will try to induce, but at least some people will actually start investing in retirement savings accounts after tax changes.
2.
'individual taxpayers' -- Money deposited would be significant compared to dev loans requirements.
3.
'available to borrowers' -- At least some of the borrowers will be 'businesses requiring development loans'
The OA is based on the last one and I got the answer correct.
However, I want to understand the correct thought process/framework for such questions with seemingly multiple gaps -
1. Are the 1st 2 assumptions valid?
2. Even if these are valid, does GMAT usually make questions based on such assumptions? Or are they quite far-fetched and GMAT would usually question only the crux? (Eg here the crux is -- borrowers != businesses requiring dev loans).