Official Explanation
Answer: D
Let’s look at each of the options and check whether it is relevant to the argument.
(A) Relevant. If there is no cost benefit of telecommuting, then companies may not want to make use of it.
(B) Relevant. If employees’ work requires physical interaction then telecommuting may not make sense.
(C) Relevant. If most of an employees’ work entails coming to the office then it may not make sense to use telecommuting.
(D) Irrelevant. Even if the revenues remain the same, the cost could go down because of telecommuting leading to increased profits from the same revenue base. So it does not matter whether the revenues go up or not.
(E) Relevant. If the traffic situation improves dramatically in the future, then it might take care of the problem associated with coming to work.