91. Businesses are suffering bacause of a lack of money available for development loans. To help businesses, the government plans to modify the income-tax structure in order to induce taxpayers to put a larger portion of their incomes into retirements savings accounts, because as more money is deposited in such accounts, more money becomes available to borrowers.
Which of the following, if true, raises the most serious doubt regarding the effectiveness of the government's plan to increase the amount of money available for development loans for business?
(A) When levels of personal retirement savings increase, consumer borrowing always increases correspondingly. (B) The increased tax revenue the government would receive as a result of business expansion would not offset the loss in revenue from personal income taxes during the first year of the plan. (C) Even with tax incentives, some people will choose not to increase their levels of retirement savings. (D) Bankers generally will not continue to lend money to businesses whose prospective earnings are insufficient to meet their loan repayment schedules. (E) The modified tax structure would give all taxpayers, regardless of their incomes, the same tax savings for a given increase in their retirement savings. 我主要是对这道题的A选项和D选项有疑问。首先，关于A选项，尽管消费借贷的人增加了，企业可得的贷款也会增加呀，不可能所有增加的储蓄都给消费借贷占了吧？ 其次，关于D选项，尽管储蓄增加了，借钱给企业的还是银行啊，银行不借，储蓄增加再多有什么用呢？企业仍然得不到资金啊。所以我觉得D才是最能质疑该计划有效性的选项。 不明白为什么不选D而选A，请大家赐教 | 
The plan would increase the money available specifically for development loans, not existing loans.
