This is a Main Idea question -- a rare (for the GMAT) sub-type of Method of Reasoning.
Treat Main Idea questions essentially like Role of Boldface Portion(s) questions. Specifically, Main Idea wants you to find the conclusion stated within the given passage. To find it, rely on indicator words and other tools to break down the argument. Brian mentions that and the Why Test, and I agree.
The most important words here are "since" -- premise indicator -- and "however" -- counterargument indicator. I'd also draw attention to "why" -- in this usage, suggestive of a conclusion followed by a premise explaining it -- and "for example" -- premise indicator.
Using these words alone, we can say the following:
* "no one returns from death," must be premise because of "since."
* "we can never be certain about what passes through the mind of the dying person" must be some manner of conclusion since it fits the common "since [premise], [conclusion]" structure. But since it's immediately followed by "however" and switching sides in the argument, it's not plausibly the ultimate conclusion we're looking for.
* "Some people who have been reprieved from “certain” death at the last moment have experienced what goes through the consciousness of those who are not so fortunate." must be premise, since it follows and attempts to answer the preceding "why" question.
* "parachutists who have survived falls report experiences that resemble psychedelic “trips.”" must be premise because of "for example."
All that's left is "for the mentally alert, it is quite possible that death presents itself as an unbelievably glorious experience, a flight into an entirely new universe of sensation." This must represent the ultimate conclusion. (And, although it's not necessary to be so abstemious, I can say that without even really needing to read and understand almost anything besides the indicator words!)
B is the only answer that plausibly describes the sentences we've identified as the conclusion.
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Anthony RitzDirector of Test Prep
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