(B) says, "fails to consider whether the legislator's constituents consider the current corporate income tax a high tax"
The public would more than likely favor a bill that kept high taxes away, not a bill that potentially reduces a corporate tax rate that wasn't even high to begin with. We don't know whether the constituents think the corporate tax is low or high, so this is why (B) shows where the argument is vulnerable and is the correct answer choice.
(C) says, "confuses an absence of evidence that the legislator's constituents oppose a bill with the existence of evidence that the legislator's constituents support that bill"
(C) would be a large flaw, but it's not happening in this argument. The reason for why the constituents were considered to favor the bill wasn't because of a lack of proof to the contrary; rather, the reason was because 97 percent of them were against high taxes. The legislator's interpretation of the survey results in the argument to be flawed in another way (see (B)), but there is no absence of evidence flaw that is occurring in this argument. In order for (C) to be correct, the argument would have had to have a premise that said that there isn't any evidence that the constituents oppose the bill that reduces corporate income tax and then make the conclusion that despite the lack of evidence, the constituents would still support the bill.
Does this make sense? Let us know if you have any other questions!