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Option E

Author opinion: US employee supports taking PTO and vacations
The first line is a fact that he states, then explains the facts with more reasoning and then cites his opinion on this statement.

(A) It is a recommendation of a policy that the American workplace should implement. - Nope nothing of this has been claimed
(B) It is evidence of the author’s claim that vacation time gives workers a chance to rest. - Nope
(C) It is the conclusion of the argument. - Nope it is an opening premise.
(D) It is a statement of a principle that the author wishes all people would observe. - No... he talks against it, he don't do it, the opinion is not neutral 
(E) It is a statement of fact about which the author expresses an opinion.­ - Yes
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IMO E,
Only option evaluate the argument.

(E) It is a statement of fact about which the author expresses an opinion.

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­IMO the answer is E.

So, the passage starts by giving some stats that "Many Americans do not take all the vacation time to which they are entitled", then it goes on the give reasons, as to Why is this happening. Then the auther gives his/her opinion, by saying "This is a mistake"; and then provides explanation as to Why he thinks this is a mistake.

Let`s start by eliminating the incorrect answer choices:
A: recommendation; it is not a recommendation. The author is not recommending this, it is already happening. Eliminated.
B: evidence; hmm this could be it but on gurther reading it says "evidence of the author’s claim". It is not an evidence of authors claim. Eliminated.
C: conclusion; it is not conculsion as analysed while reading, conclusion is different. Eliminated.
D: statement of a principle; it is not a principle further it is completely opposite from what author wants people to observe. Eliminated.
E: statement of a fact; this is as per our understanding and the author is definately expressing his/her opinion about this fact. Correct.­
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Bunuel
­Many Americans do not take all the vacation time to which they are entitled. There are several reasons for this: They feel that they are indispensable at work, they fear the resentment of coworkers, or they dread discovering that their workplaces can actually function perfectly well without them. This is a mistake; vacation time gives workers a chance to rest, recover, and gain perspective that in turn can lead to more creativity and better performance at work.

The claim that many Americans don’t take all the vacation time to which they are entitled plays which one of the following roles in the argument?

(A) It is a recommendation of a policy that the American workplace should implement.

(B) It is evidence of the author’s claim that vacation time gives workers a chance to rest.

(C) It is the conclusion of the argument.

(D) It is a statement of a principle that the author wishes all people would observe.

(E) It is a statement of fact about which the author expresses an opinion.
­


OFFICIAL EXPLANATION:



E. The claim in the question is a statement of fact in the first sentence that the speaker explores more thoroughly, concluding with the statement that it’s a mistake. She’s not suggesting that it’s a good thing, so Choices (A) and (D) are wrong. It’s not evidence, so Choice (B) is wrong. Her actual conclusion is that refraining from taking vacation is a mistake, so Choice (C) is wrong. The claim is a statement of fact that provides the background information for the author’s opinion about what Americans should do with their vacation time, so Choice (E) is correct.­
­
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