Crime doesn't pay is a theme becuase it constitutes a belief, or idea stated by the author which transcends cultural barriers. Obtion B is correct.
The theme in a story is understood as its underlying message, or 'big idea.' To put it simply, what critical belief pertaining to life is the author trying to convey in the writing of a novel, play, short story or poem. This belief, or idea is usually universal in nature. Themes tend to appeal to the human experience.
