Head injury is the most serious injury sustained in motorcycle accidents. Cost of medical care for nonhelmited victims is twice that for their helmeted counterparts. Jurisdictions that require helmets have reduced the incidence and severity of head injuries, thereby reducing the cost to taxpayers. Horseback-riding accidents are even more likely to cause serious injury. ____________________________________________________________________________ Therefore, jurisdictions should require helmets for horseback riders.
The author uses an intermediate conclusion that requiring motorcycle helmets has saved taxpayers money in support of his main conclusion that horseback helmets are equally beneficial. This conclusion requires us to assume that horseback head injuries involve substantial medical costs to taxpayers, expressed in the correct answer choice (A).
The rest of the answer choices have no impact on the validity of the conclusion.