Question

and besides, it is not improbable that some scrupulous people might be apt to censure such a practice, (although indeed very unjustly) as a little bordering upon cruelty, which, i confess, hath always been with me the strongest objection against any project, how well soever intended.
—a modest proposal,
jonathan swift
which phrase from the excerpt is an example of understatement?
\scrupulous people\ would object to the practice.
those who object to the practice do so \very unjustly.\
the practice is \a little bordering upon cruelty.\
the proposal is \well soever intended.\

Explanation:

An understatement is a figure of speech where something is represented as less important or serious than it actually is. In "A Modest Proposal," the practice being discussed (implied to be extreme or immoral) is described as "a little bordering upon cruelty," which downplays the true severity of the practice. The other options either state an opinion ("very unjustly"), describe who might object, or comment on the proposal's intent, not understating the seriousness of an action.

Answer:

The phrase "The practice is 'a little bordering upon cruelty.'" (the third option) is the example of understatement.