State revenues from the corporate income tax are at risk due to the recent trend of companies moving their headquarters to rural areas. Many of these companies are investing in expensive shuttle services to transport employees from urban centers to their new locations. Since the costs associated with these services can be deducted from their gross income, these companies end up paying less in taxes. What action should be taken to prevent the loss of these essential tax revenues?.

Which of the following, if true, most undermines the argument presented? (A) The increased costs of employee transport are balanced by savings from reduced office space in rural areas. (B) The tax revenue lost from companies relocating will be greater than any revenue gained from limiting shuttle service expenses. (C) Local transportation companies benefit from increased demand for shuttle services, leading to higher tax contributions. (D) Employees prefer the comfort of being driven to work rather than using public transport. (E) Relocating companies create various economic challenges for urban areas.