Okay, so the stimulus is not very tricky; its the answer choices that you must get through in order to find the correct answer.
(A) is incorrect because this is not sufficient to establish the conclusion and I'll give you some numbers to show why:
Lets assume that Martown has 100 trees and Seclee has 50 trees.
If more trees were planted in Seclee in the past two years than were in Martown, this doesn't prove the conclusion because if Seclee planted 10 trees the first you and 10 trees the second year, Seclee would only have 70 trees in total. Martown could have planted 0 trees and would still have more trees than Seclee. It is for these reasons that answer choice (A) is not sufficient and thus incorrect.
(C) is incorrect because even if Martown is suffering from an epidemic, this does not show that Seclee has at least as many trees. For example, if Martown has 100 trees and Seclee has 40 trees, and the epidemic killed off 50 of the trees in Martown, then Martown would still have more trees.
(D) is incorrect because the rainfall in the areas does not give us enough of a reason to believe that Seclee has at least as many trees as Martown.
(E) is incorrect because even if the average number of trees cut down annually in Martown is higher than in Seclee, Seclee could be cutting down 5 trees a year and Martown could be cutting down 6 trees a year, which would mean that this answer choice still holds true. However, as you can see, this would still not prove that Seclee has at least as many trees as Martown.
Finally, (B) is the correct choice because if Seclee is the region within Martown is located, then it must be true that there are at least as many trees in Seclee as in Martwon. Therefore, we have found the sufficient assumption.