Answer:
A is the Awnser to your question
The theme is the moral or the lesson of the story. After reading the story, which of the answers gives you a lesson that is universal (can apply to anyone) and fits with the story. For example, one could say that the moral of Finding Nemo is "always listen to your parents as they know best". No specific details like names or places are given in the theme.
The Answer is B because that answer can create an image in your head from reading it