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In many countries, a GMAT appointment is available almost every day, so one can take the test only five times a year.
This answer choice is logically incorrect. The word so implies that the second part of the sentence is a result or a conclusion of the first part. However, the second part of the sentence is not the result or the conclusion of the first part - it is opposed to it.
In addition, this answer choice changes the meaning of the original sentence by replacing many with some. Some implies a limited amount whereas many implies a large amount (albeit this can be relative of course).
This answer choice corrects the original logical error by replacing the word so with but. The word so produces an illogical relationship of conclusion between the two parts of the sentence (one can take the test only 5 times a year because there's an appointment every day? That makes no sense!).
The word but indicates a relationship of opposition, which creates a logical sentence.