The correct answer is: It is ineffective because it does not point out a flaw in the counterclaim.
A rebuttal should be a response to a counterclaim. Then, the rebuttal should explain why the counterclaim is incorrect. In doing so, it should include pieces of evidence with their sources supporting them.
In this case, the counterclaim states that golf is a sport which requires certain physical skills. Whereas the rebuttal refers only to the fact that golf requires some walking and intends to present the US Supreme Court as a supporting source but the statement completely misses the point.