In any question asking for a necessary assumption, the Denial Test can be used to verify the correct answer.
To make our earthworms happy, the author of this argument suggests that we should apply crushed limestone to the soil's surface. Examining the evidence, we see that earthworms prefer neutral soil on the acid-alkaline scale and that decomposing plants make the top layer of soil highly acidic. The author must assume that crushed limestone makes the soil more attractive to earthworms by neutralizing the acid on the surface. This is what (B) says. Not sure about (B)? Try the Denial Test. If (B) is false, crushed limestone won't stay in the soil's top layer long enough to neutralize its acid. In that case, the author would be unable to draw his conclusion that the soil would become more earthworm friendly. Denying the truth of a necessary assumption will always make the argument fall apart. Since the argument can't survive without (B), we know it must be a necessary assumption and, therefore, correct.
(A) ventures outside the scope by telling us that the essential function performed by earthworms is to help decompose dead plants. That's lovely, but even if earthworms' sole function in life were to play polka music, the author could still argue that crushed limestone will help make the soil more earthworm-friendly. Because the argument can work without (A), it is not necessary to the argument, and it has to be eliminated.
(C) No matter what the contents of crushed limestone are and how important those contents are to healthy soil or earthworm, (C) doesn't allow the author to conclude that crushed limestone makes the soil more palatable to earthworms. If the acid in the soil deters them, the worms won't be able to get the chemicals from the limestone anyway.
(D) is completely unnecessary to the argument because it doesn't contain either of the most important terms in the argument: crushed limestone and earthworms. Denying the truth of this answer will leave the argument unharmed, so (D) can't be our necessary assumption.
(E) The author here is not interested in what kind of soil will benefit from earthworms but in whether or not earthworms will be attracted to the soil if crushed limestone is applied to it. (E) also draws an irrelevant comparison between alkaline and acidic soil, which is certainly not essential to the argument.