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u1983
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I will go with E .

As it shows that we do have some evidence in the first part of the option to assume the second part of the option , Like the way argument in the question speaks about .
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IMO (E)

It generalize from one thing that no finance problem exists. Only D, E talks about from one thing to generalize. But issue with D is that it bring in 3rd fact about education if it has started with repair then it should generalize on repair only. E does that perfectly
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QUESTION TYPE: Parallel Reasoning (find same flaw)

ORIGINAL ARGUMENT:
Audit found no tax avoidance in accounts → No tax avoidance exists

THE FLAW:
Didn't find X in a LIMITED source → X doesn't exist
(Accounts may not capture hidden tax avoidance!)

ANSWER ANALYSIS:

(A) Plan unmodified so far → Won't be modified in future
Different flaw: Past → Future prediction ✗

(B) Overall budget exceeded → At least one project exceeded
Different flaw: Whole → Part reasoning ✗

(C) Best essays have no current events → Students are apathetic
SAME flaw: Didn't find X in filtered source → X doesn't exist ✓

(D) All schools need repair → Education is substandard
Different flaw: Building condition → Education quality leap ✗

(E) Index has no critic listing → Book doesn't mention critic
Weak match: Index is MEANT to be comprehensive ✗

WHY C OVER E:

• "Best essays" = FILTERED source (like accounts)
• "Index" = COMPREHENSIVE source (meant to list everything)

C's source is limited just like the original - students may care about current events but didn't write good enough essays.

E's conclusion is actually reasonable since indexes list everything.

Answer: C
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