Hi, while I don't think that B explicitly says it will not build social capital, B rejects the idea of subsidies for art on the grounds that it will not bring any benefits beyond increased tourism. Since increased social capital is a benefit, we can think that the author of B does not think that art subsidies will lead to social capital. More so, B explicitly rejects that idea that subsidies will have the benefits that A mentions in their final paragraph, which are the benefits of social capital.
