The correct answer is: Only assumption I is implicit.
Assumption I is implicit because A is advising B to join Institute Y, which suggests that A believes that Institute Y provides good Accounts education. Assumption II is not implicit because there is no evidence in the statement that B listens to A’s advice.
To explain in brief, an assumption is something that is taken for granted. In this case, A is taking for granted that Institute Y provides good Accounts education. This is because A is advising B to join Institute Y. However, there is no evidence in the statement that B listens to A’s advice. Therefore, assumption II is not implicit.