A. A windmill looks exactly the same to someone near at hand as it does to someone a long way away - in perception we make the appropriate adjustment in the light of how near we are to the object | B. A windmill looks differently to two different observers just as a bowl of water may feel warm to one and cold to another | ||
C. Windmills and bowls of water have absolutely nothing to do with each other | D. In giving his argument from the bowl of luke warm water Locke takes a misleading case. Most of the time two people in the same room would be used to the same temperature and the water would feel just the same to both. | ||
D would miss the point of Locke's argument and Berkeley doesn't make this mistake.
He doesn't use C. either.
Berkeley's argument relies on the reverse of A. - he thinks the windmill may look difefrent from different viewpoints - as stated in B., which is the best answer.