Read the passage from “Abolishing the Penny Makes Good Sense.”

Sales tax poses a problem. How would a penny-free economy cope with, for instance, a 7% sales tax on a $31 purchase, which comes to $2.17? The answer leads to the second part of my suggestion. Let all states and localities amend their sales taxes to round all tax bills to the next-highest nickel. In the example, the state would collect $2.20 instead of $2.17. The customer would lose 3 cents but—if my previous arguments are correct—would actually be better off without the pennies. What other tax leaves the taxpayer happier for having paid it?

Does this passage apply sound reasoning?

A. Yes; the author provides specific numbers that explain his idea.
B. No; the author’s evidence depends on previous calculations, which he states may or may not be correct.
C.Yes; the author directly compares the cost of the sales tax to the savings from eliminating pennies.
D. No; the author presumes that people will happily pay a tax increase, which has never happened.