How will the right answer fit in terms of support and conclusion?

Only the right answer will accurately describe the support and conclusion.

Highlight the main conclusion in the passage, if there is one:

The real threats to their profitability are falling circulation and falling advertising.

Accountant: [BACKGROUND]. [SUPPORT]. [SUPPORT]. [CONCLUSION].

Map the wording of the answers to the wording of the passage:

(A) reinterpreting a popular analogy…

Stop. An “analogy” is a comparison to a similar situation. The author doesn’t make any analogies, let alone an analogy they say is “popular”, so they definitely didn’t “reinterpret” such an analogy. Wrong, wrong, wrong.

(B) …a historically accepted approach

This was getting warm, but this wording doesn’t map to anything in the passage. The author wanted “to raise doubts” about why newspaper profits are down. So maybe “explanation” would work, but that’s not the same as an “approach”. And the author never says anything was “historically accepted”, so this really misses the mark.

(C) …a newly developed method…

The author never mentions any “method”, which would be a way of doing something.

(D) challenging an explanation…in order to introduce a different explanation.

The author is definitely “challenging” that newsprint costs explain falling profits. And they did that to set up their conclusion about “the real threats”. Every word of this answer maps beautifully to the wording of the passage.

(E) …the same justification can be used to support…

The “same justification” would have to be the cost of newsprint, since that’s what the author is “calling into question”. But they didn’t use the cost of newsprint to explain anything else, so this is inaccurate.

(D) is the correct answer.