CR-OG過去問104

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投稿者:OG2回目 - 投稿日時:2002年12月23日 19時48分11秒

下記の問題は、どのようにして解答にたどれるのでしょうか?
よろしくご教示ください。

CR 104:
Spending on research and development by United States businesses for 1984 showed an increase of about 8 percent over the 1983 level.
This increase actually continued a downward trend evident since 1981 -- when outlays for research and development increased 16.4 percent over 1980 spending.
Clearly, the 25 percent tax credit enacted by Congress in 1981, which was intended to promote spending on research and development, did little or nothing to stimulate such spending.

The conclusion of the argument above cannot be true unless which of the following is true?

D) In the absence of the 25% tax credit, business spending for research and development after 1981 would not have been substantially lower than it was.

E) Tax credits marked for specific investments are rarely effective in inducing businesses to make those investments.

正解はD)です。
こちらの問題、設問と選択肢の正確な意味が取れず、Tax creditは効果がないという誤答E)を選んでしまいました。お分かりなる方、是非教えて下さい。
よろしくお願いします。

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