Two things I noticed first about this argument: it's a causal argument (the increase in car seats is preventing fatalities), and the evidence is percentage-based (serious accidents went up 20%, while child fatalities rose just 10%).
Before looking at the choices, I tried to identify possible logical gaps or assumptions in the argument. One big question that came to mind was "How many accidents include children?" Again, the point the author is making is that, since accidents increased by 20% but child fatalities increased by only 10%, the car seats are preventing fatalities, because presumably, a 20% increase in accidents should yield a 20% increase in child fatalities. But in order for that to be logical, it must be true that all the new accidents (the 20% increase) included the same amount of accidents involving children as accidents usually do.
In other words, if none of the accidents in that 20% increase involved children, then the car seat isn't necessarily helping -- rather, there just aren't as many kid in accidents. So if the car seat is indeed responsible, we must assume that there are still just as many kids involved in accidents as there used to be.
Answer choice (B) essentially validates this assumption. It says "The proportion of kids/accidents has not changed." This means that the 10% increase in child deaths is indeed less than the corresponding 20% we might have expected, thus strengthening the idea that the car seats are preventing deaths.
(A) kids over 5? Who cares. The argument is about those under 4.
(C) kids are taking more, shorter trips? It's unclear how this affects the argument, which relies on accidents and deaths. Number of trips is unrelated.
(D) out of scope. The argument doesn't break the "under 4" category into smaller categories.
(E) number of adult fatalities is out of scope and unrelated.
Hope that helps!