Critical Reasoning

The government of Defastena is planning to introduce additional
income taxes on corporations with 500 or more employees. Large
corporations in Defastena have complained that the additional
taxes will provide a disincentive for companies to grow, and thus
limit the number of jobs available to Defastena residents.
Nevertheless, the government contends that the taxes will
ultimately result in more jobs for Defastena residents.

Which of the following, if true, provides the strongest support for
the governments contention?
(A) The government will spend the revenue from the tax to
subsidize small companies, which hire new employees
at a faster rate than do large companies in Defastena.
(B) Most of the corporations in Defastena that have more
than 500 employees have at least 1,000 employees.
(C) The additional taxes will have no have e¤ect on education
and job-training programs that the Defastena government
currently o¤ers with the goal of reducing unemployment.
(D) The tax rate on large corporations will be set at a level
such that corporations with 500 or more employees will
be unlikely to lay o¤ employees so that they are not
subject to the taxes.
(E) Compared to the seven countries that share a border with
it, Defastena already has the highest corporate tax rate,
yet it has one of the lowest unemployment rates.
[spoiler]
OA is A, but i think it should be D
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