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@nishkrish the difference comes down to how each answer interacts with the argument. The argument is giving Thompson's opposition to taxes as an example of what makes him a better leader than other candidates, which is what (A) refutes by saying a person's stance on taxes has nothing to do with analyzing leadership skills. The author is not arguing that anyone who opposes taxes must be a good leader, which is what (B) refutes.

Hi! I thought that the argument does argue that anyone who opposes taxed must be a good leader - see last sentence. Is this not the case because it is a widespread belied, rather than something the author overtly argues/supports/agrees with? Thank you!

Butchered that - ***taxes, ** widespread belief

@Kristinsmith04, also note that in (B) we see usage of absolute terms (good leader) vs. relative terms (better leader) in the stimulus.