Formatting issues aside, I've always loved this question as a great example of a comparison error.
When a comparison is drawn on a sentence correction question, two major themes should jump out at you:
1) The two things compared must be compared in equivalent form.
Here, we could compare:
Dirt roads to paved roads
Maintaining dirt roads to maintaining paved roads
But comparing "the cost of maintaining dirt roads" to "paved roads" is incorrect - one is a cost, and the other is a road...they could never be alike!
Make sure that, when a comparison is drawn, you check to ensure that the two items are in equivalent form. I like to envision a balance scale from chemistry class as a mental picture. If I'm weighing a substance in a petri dish I must account for the weight of the dish on the other side of the balance! Similarly, if I'm comparing a cost of one item, I have to make sure I compare it directly to the cost of the other.
2) Comparison idioms should be in the right form.
This one doesn't have a mistake, but you should get in the habit of seeing:
"As Many As" or "As Much As" ---> Equality
"So Many That" or "So Much That" ---> Critical Mass (e.g. "there is so much pollution in the air that we can't go outside")
"More Than" or "Less Than" ---> Inequality
An easy way for the testmakers to write a wrong-but-tricky answer is to criss-cross these idioms (e.g. "As many that" or "More...as")
In this case, the comparisons are all off but one:
A) Dirt roads cost vs. Maintaining paved roads
B) Dirt roads cost vs. paved roads do ("do" takes the place of "cost") ---> CORRECT!
C) Maintaining dirt roads costs vs. paved roads cost
D) Maintaining dirt roads costs vs. it does
E) To maintain dirt roads vs. for paved roads
Only B puts each element in the same form, so B is a correct comparison while the others miss the mark.