Answer: This is true and concerns <em>subjectivism</em>
Explanation: Subjectivism implies that moral reasoning and judgement come from the subjective feeling of individuals, and as such it is contrary to the so-called objective judgement of what moral values are, i.e, objectivism. Subjectivists, therefore, unlike objectivists, argue that judging ethical values cannot exist independently of individuals' feelings in the given particular circumstances, particular time, and all others, current opinion, education, level of knowledge of particular theme etc. Subjectivism rejects objective moral values as an illusion. So the sense of morality and moral judgement comes from individual feelings.
Although A and B are really similar, I would say the correct answer is B, because it seems right to have a comma somewhere in the sentence, something which the first example is missing.