Beautiful beaches attract people, no doubt about that. Just look at the city’s most beautiful beaches, which are amongst the most overcrowded places in the state. Which of the following exhibits a pattern of reasoning similar to the one exhibited in the argument above?

The example given in the question starts with a strong argument, which is followed by a strong reasoning- city’s most beautiful beaches, are amongst the most overcrowded places in the state. 

In option A, the reasoning given is not so strong as appearing at the same drinking hole doesn't guarantee both of them drinking at the same time.

In option B, an argument is made and then another argument is made by negating the given argument. hence, eliminated.

In option C, a strong argument is made and which is supported by the reasoning given by observations like the one given in the question. 

In option D, the conclusion that the users of Tally software have more time for other activities just because of more efficient software seems to be weak, as it is not mentioned that the workload remains same. 

Hence, option C is the best option exhibiting a similar reasoning as given in the question.