As with any boldface question, it's best to ignore the boldface at first and identify the conclusion. In this case, the conclusion is: "These commentators are, however, wrong to draw the further conclusion that in the countries with the higher rates of reported whiplash injuries, half of the reported cases are spurious."
Notice that the second boldfaced portion is the conclusion drawn by "these commentators", not by the author of the passage.
- In the first sentence, the author presents a finding whose implications are in question: "In countries where automobile insurance includes compensation for whiplash injuries sustained in automobile accidents, reports of having suffered such injuries are twice as frequent as they are in countries where whiplash is not covered."
- According to some commentators, "since there is presently no objective test for whiplash, spurious reports of whiplash injuries cannot be readily identified." - This argument, which the author does not dispute, supports the conclusion drawn by those commentators "that in the countries with the higher rates of reported whiplash injuries, half of the reported cases are spurious." So the author disputes the conclusion of those commentators but not the argument supporting their conclusion.
- The author then claims that "in countries where automobile insurance does not include compensation for whiplash, people often have little incentive to report whiplash injuries that they actually have suffered." This claim is presented as an argument against the conclusion drawn by those commentators.
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(A) The first is evidence that has been used to support a conclusion that the argument criticizes; the second is that conclusion.
The first BF portion supports the conclusion of the commentators, who the author clearly believes are "wrong". The second BF states the conclusion of those commentators. Choice (A) looks spot on.
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(B) The first is evidence that has been used to support a conclusion that the argument criticizes; the second is the position that the argument defends.
The first half of this choice is correct, but the second is a conclusion (drawn by some commentators) that the author criticizes, not a position that the author defends. Eliminate (B).
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(C) The first is a claim that has been used to support a conclusion that the argument accepts; the second is the position that the argument defends.
The first supports the conclusion of the commentators, which the author rejects. The second is the conclusion of the commentators, which the author certainly does not defend. Eliminate (C).
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(D) The first is an intermediate conclusion that has been used to support a conclusion that the argument defends; the second is the position that the argument opposes.
The first BF is EVIDENCE that supports the commentators conclusion, and the author criticizes that conclusion. Thus, even though the second half of this choice is okay, choice (D) should be eliminated.
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(E) The first presents a claim that is disputed in the argument; the second is the conclusion that has been drawn on the basis of that claim.
The author does not dispute the evidence presented in the first BF portion; rather, the author disputes the conclusion drawn by some commentators based on that evidence. Thus, even though the second part of this choice is okay, choice (E) should be eliminated.