Aroca City currently funds its public schools through taxes on property.
In place of this system, the city plans to introduce a sales tax of three percent on all retail sales in the city.
Critics protest that three percent of current retail sales falls short of the amount raised for schools by property taxes.
The critics are correct on this point.
Nevertheless, implementing the plan will probably not reduce the money going to Aroca’s schools.
Several large retailers have selected Aroca City as the site for huge new stores, and these are certain to draw large numbers of shoppers from neighboring municipalities, where sales are taxed at rates of six percent and more.
In consequence, retail sales in Aroca City are bound to increase substantially.

In the argument given, the two potions in boldface play which of the following roles?

A    The first is an objection that has been raised against a certain plan; the second is a prediction that, if accurate, undermines the force of that objection.

B     The first is a criticism, endorsed by the argument, of a funding plan; the second is a point the argument makes in favor of adopting an alternative plan.

C     The first is a criticism, endorsed by the argument, of a funding plan; the second is the main reason cited by the argument for its endorsement of the criticism.

D     The first is a claim that the argument seeks to refute; the second is the main point used by the argument to show that the claim is false.

E    The first is a claim that the argument accepts with certain reservations; the second presents that claim in a rewarding that is not subject to those reservations.

我觉得ＡＤ都满有道理的，为何选Ｄ不选Ａ呢？