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A defines the relation in the precise way as does the premise.
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Last year the county park system failed to generate enough revenue to cover its costs. Any business should be closed if it is unprofitable, but county parks are not businesses. Therefore, the fact that county parks are unprofitable does not by itself justify closing them.

The pattern of reasoning in the argument above is most closely paralleled in which one of the following?

(A) A prime-time television series should be canceled if it fails to attract a large audience, but the small audience attracted by the documentary series is not sufficient reason to cancel it, since it does not air during prime time.

A.

It could be described in a diagram like below;

Attachment:
County Park--Unprofitable.PNG
County Park--Unprofitable.PNG [ 14.84 KiB | Viewed 5904 times ]
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As per the question, the laws of accounting applies to all type of organizations, but the exemption is on the basis of type of the organization.

In E, its different laws and different types of people (adults vs. minors). Hence, these situations are not parallel.
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