The correct answer here is actually A. (In case our answer choices are mixed up, the correct answer is: Medical care for victims of horseback-riding accidents is a financial drain on tad funds.) I will explain.
Consider these two sentences: "Therefore, to achieve similar cost reductions, other jurisdictions should enact motorcycle-helmet laws. For the same reason, jurisdictions should also require helmets for horseback riders..."
What is the reason given here? To save taxpayer money! A is the correct answer because, without it, horseback helmet laws would not save any taxpayer money. The argument needs this assumption to be true.
C is incorrect because the author never says that head injuries are the most expensive injury to treat. She simply says that they are serious, and that reducing head injuries will save money. This does not have to be the most expensive type of injury in order for this argument to stand.
E is irrelevant. The author simply states that jurisdictions should pass helmet laws in order to save money. We don't care what the primary concern is. This is just something that they should do to save money.