It took me quite a while to accept, but I think AC D is wrong because the conclusion focuses on "new uses" - not jus the fact that plowing is not adequate, but that there are "new" uses that requires "new" measure.

I was stuck for a good 15 minutes, and I finally figured out why E is correct. While the other ones might reduce expense, they will not cause any increase in spending - the other ones just increased the tax income. I was confounded with the word "net" and assumed that a bigger gap between the spending and expense = increase in net spending.

Kevin sounds like the nice dude who celebrates monthly anniversary