The correct answer is C) the thesis is not restated.
The statement that provides the most accurate evaluation of the paragraph is that the thesis is not restated.
The claim of the essay is that Extreme Sports should be more highly regulated because they are too dangerous. So, in the conclusion of the essay, the paragraph has to restate the thesis of the essay to consider it a good conclusion. It just refers to the Fear Factor of the extreme athletes and the risk of Extreme Sports, but the claim is not restated. It should include something like “…that is the reason why government or sports authorities nationwide should pay more attention to a higher regulation to practice Extreme Sports due to the fatal accidents in recent years...”