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I think B is correct. First jockey claims that "Horses are the most noble of all animals" and veterinarian respond with another one claim which refutes the first claim. Veterinarian states "Dogs can be just as loyal and brave". That means horses are not the noble of all animals, dogs are just as noble. So they have a different view on that.

C is incorrect because loyalty and bravery are human attributes. In both of the claims, both veterinarian and jockey used those attributes for animals which makes the claim true.

Hope that helps.
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Official Explanation

Notice that there is much common ground between the jockey and the veterinarian. The question stem asks you to uncover the areas on which they are in agreement, by asking which of the answer choices is NOT a shared assumption. Note that the exception can be an area neither has as well as an area only one has.

Examine the dialogue. Both apparently assume that human emotions can be attributed to animals since they talk about them being loyal and brave (C), and both take those characteristics as being noble—that is, admirable (A).

Neither speaker offers scientific evidence; each rests content with an anecdote (E) and (D). As for (B), though each speaker defends his choice for the first (most loyal), neither speaker takes a position on the second most loyal animal. For example, the jockey might believe that horses are the most loyal animals and that goldfish are the second most loyal animals.

The correct answer is (B).
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