When attempting 'Matching Headings' questions in the IELTS Reading test, what is the most effective strategy after reading the headings?

✓ Correct Answer: Option B

For 'Matching Headings' questions, the main idea of a paragraph is often conveyed in its topic sentence (usually the first) and sometimes reinforced or summarized in the concluding sentence. Reading these helps in identifying the overall theme to match with a heading.