The Mission: Weaken the argument.
The Conclusion: "This company simply cannot afford to hire a new salesperson."
The Premise: A new hire adds salary, healthcare, and equipment costs, raising monthly expenses by 10%.
The Gap: The accountant is only looking at the cost side of the ledger. But a salesperson's entire job is to bring in money. If the new revenue far exceeds the 10% bump in expenses, the company can easily afford the hire. We need an answer choice that proves the ROI is positive.
Options:
A (Computer cost): This only nibbles at a minor, one-time cost. It doesn't address the main recurring expenses (salary/healthcare) or prove overall affordability.
B (Video conferencing): Similar to A, this reduces one minor expense (mileage) but leaves the core argument untouched.
C (Competitor's staff): Out of scope. A competitor's payroll size doesn't change this company's balance sheet.
E (Cannot reduce other expenses): Reverse logic. This actually strengthens the accountant's argument by confirming the costs can't be offset elsewhere.
The Correct Answer is D.
It attacks the gap directly. By stating that the new hire will generate several times their own cost in revenue, it completely destroys the conclusion that the company "cannot afford" to bring them on.