[求助]感觉类似的题目为什么选择不同

195. A proposed change to federal income tax laws would eliminate deductions from taxable income for donations a taxpayer has made to charitable and educational institutions. If this change were adopted, wealthy individuals would no longer be permitted such deductions. Therefore, many charitable and educational institutions would have to reduce services, and some would have to close their doors.

The argument above assumes which of the following?（正确选择为A）

(A) Without the incentives offered by federal income tax laws, at least some wealthy individuals would not donate as much money to charitable and educational institutions as they otherwise would have.

(B) Money contributed by individuals who make their donations because of provisions in the federal tax laws provides the only source of funding for many charitable and educational institutions.

(C) The primary reason for not adopting the proposed change in the federal income tax laws cited above is to protect wealthy individuals from having to pay higher taxes.

(D) Wealthy individuals who donate money to charitable and educational institutions are the only individuals who donate money to such institutions.
            

(E) Income tax laws should be changed to make donations to charitable and educational institutions the only permissible deductions from taxable income.

The conclusion drawn above is based on the assumption that（正确选D）

(A) problems should be solved at the level in the management hierarchy at which they occur

(B) employees should be rewarded for accurately reporting problems to their superiors

(C) problem-solving ability is more important at higher levels than it is at lower levels of the management hierarchy

(D) chief executives obtain information about problems at lower levels from no source other than their subordinates
            

(E) some employees are more concerned about truth than about the way they are perceived by their superiors

这两题我觉得整个推理过程很类似，上面那题的B选项和下面那题的D选项感觉也很相近，为什么上面那题不选B呢

请指点