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 | 
