LSAT-24-1-19

19.   No one in the French department to which Professor Alban belongs is allowed to teach more than one introductory level class in any one term. Moreover, the only language classes being taught next term are advanced ones. So it is untrue that both of the French classes Professor Alban will be teaching next term will be introductory level classes.

The pattern of reasoning displayed in the argument above is most closely paralleled by that in which one of the following arguments?

(A) The laceName>MorrisonlaceName> laceType>BuildinglaceType> will be fully occupied by May and since if a building is occupied by May the new tax rates apply to it, the laceName>MorrisonlaceName> laceType>BuildinglaceType> will be taxed according to the new rates.

(B) The revised tax code does not apply at all to buildings built before 1900, and only the first section of the revised code applies to buildings built between 1900 and 1920, so the revised code does not apply to the laceName>NortonlaceName> Building, since it was built in 1873.

(C) All property on Overton Road will be reassessed for tax purposes by the end of the year and the Elnor Company headquarters is on Overton Road, so Elnor’s property taxes will be higher next year.

(D) New buildings that include public space are exempt from city taxes for two years and all new buildings in the city’s Alton district are exempt for five years, so the building with the large public space that was recently completed in Alton will not be subject to city taxes next year.（D）

(E) Since according to recent statute, a building that is exempt from property taxes is charged for city water at a special rate, and hospitals are exempt from property taxes, Founder’s Hospital will be charged for city water at the special rate.

我觉得答案是B, 请NN分析一下.