Critical Reasoning

Which of the following, if true, is the most logical completion of the argument below?

The tax system of the Republic of Grootland encourages borrowing by granting its taxpayers tax relief for interest paid on loans. The system also discourages saving by taxing any interest earned on savings. Nevertheless, it is clear that Grootland's tax system does not consistently favor borrowing over saving, for if it did, there would be no -------.

(A) tax relief in Grootland for those portions of a taxpayer's income, if any, that are set aside to increase that taxpayer's total savings
(B) tax relief in Grootland for the processing fees that taxpayers pay to lending institutions when obtaining certain kinds of loans
(C) tax relief in Grootland for interest that taxpayers are charged on the unpaid balance in credit card accounts
(D) taxes due in Grootland on the cash value of gifts received by taxpayers from banks trying to encourage people to open savings accounts
(E) taxes due in Grootland on the amount that a taxpayer has invested in interest-bearing savings accounts

Please explain each choices and what it will prove that system does not favor borrowing over savings.

The logical completion of the argument would be something that supports savings or something thats agianst borrowing.

We need to search for the option which says Grootland's tax system supports savings and so the system does not consistently favor borrowing over saving but in a negative manner as it starts with there would be NO.....

Now see the options:
A tax relief in Grootland for those portions of a taxpayer's income, if any, that are set aside to increase that taxpayer's total savings
B supports loans or we can say favors Borrowing
C tax relief,unpaid balance in credit card accounts: again favors Borrowing
D Tax due on gifts: Feels like out of context
E tax due, interest-bearing savings accounts: We need tax relief on this to make logical completion

IMO A

IMO A.

If condition A is true, It cannot be generalized to say that Grootland's tax payer system does not favor Borrowing over savings.

OA..?

OA is A