Source: MGMAT CAT

Letter to the editor: The Senate recently voted to keep the estate tax, a levy imposed on the transfer of property of the estate of a deceased person to a living person or organization. The primary argument in favor of the estate tax is that it is a necessary component of a system of progressive taxation. Not only is this argument faulty, but the estate tax is also lousy for the economy. Primarily, the estate tax directly penalizes savings and investment, two activities that are vital to create and sustain jobs. Furthermore, the estate tax undermines a strong work ethic by devaluing the link between work and reward.

In the letter to the editor, the two sections in boldface play which of the following roles?

A: The first is a fact in support of the author's position; the second is that position.
B: The first is a consideration that the author argues is irrelevant; the second is a consideration in support of the author's argument.
C: The first is an assumption that contradicts the author's position; the second is a premise in support of the author's position.
D: The first is a conclusion that stands in opposition to the author's position; the second is the author's position.
E: The first is a premise that clarifies the author's position; the second is a prediction that the author believes will hold true.

OA: D

I could not understand it. How to approach it?
Boldface problem generally gives me pain.

Can you please explain me in detail?