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Question 120·Hard·Inferences

During the late nineteenth century, several European city governments imposed "window taxes" that charged homeowners based on the number of windows in a building. Surviving architectural records reveal that immediately after each tax increase, the average number of windows in newly constructed houses fell by 20 percent, and builders began installing noticeably smaller panes. Personal diaries from the same period, however, rarely mention the tax; instead, writers describe their design choices as matters of "practicalities" or "fashion."

Taken together, these facts most strongly support the inference that the window tax ______

Which choice most logically completes the text?