Point of issue:
Hazel: To increase profits we should process orders electronically rather than manually.
Max: We would lose money if we started to process orders electronically.
(A) This is an assumption made by Hazel, not a point of issue between the two.
(B) Tempting if you assume that electronic processing is faster and more accurate, however, we do not know this to be the case, only that Hazel assumes that it is. Max talks about electronic processing but makes not mention as to whether it is actually faster or more accurate. In this respect mention of faster and accurate processing is unique to Hazel's argument.
(C) Bingo.
(D) Not mentioned by either.
(E) This is unique to Max's argument.