All material bodies are divisible into parts, and everything divisible is imperfect.
Conclusion
The spirit is not a material body.
Intermediate Conclusion
All material bodies are imperfect.
Evidence
All material bodies are divisible, and everything divisible is imperfect.
Evaluate
The argument contains two explicit premises, each telegraphed by "it follows".
The first sentence contains two claims, both of which are conditional ("all" and "everything" are both sufficient indicators): material body → divisible divisible → imperfect
Since those chain together, we know that "material bodies are imperfect", which is what the 2nd sentence, the Intermediate Conclusion, gives us.
So the Intermediate Conclusion is already drawing a logically airtight inference from the two claims in the first sentence.
The gap must be in the move from Intermediate Conclusion to Main Conclusion.
Intermediate Conc: material body → imperfect
Main Conc: spirit → ~material body
We should contrapose either the IC or the MC so that they have the same trigger or same outcome. Let's contrapose the MC. We'll also extend the conditional line so that we can better visualize the missing piece we need to form the logical conveyor belt that the Conclusion is trying to build.
Intermediate Conc: material body → imperfect
Main Conc: material body --------------------------> ~spirit
If I know X → Y and I'm trying to prove X -----------> Z then I'm missing Y -----> Z
If we know material body → imperfect and we want to prove material body --------------------------> ~spirit then we're missing imperfect ------------> ~spirit
Goal
We need to hear "if it's imperfect, it's not spirit", or the contrapositive, "if it's spirt, it's perfect"
Since the concept of "spirit" is found in the conclusion and nowhere else, it must be in the correct answer. Get rid of anything that doesn't talk about "spirit".