The correct answer is C, as Cousin is making excuses to avoid accompanying Everyman.
Everyman calls Kindred and Cousin and asks them to go with him on their journey to God, but both refuse to do so. Cousin explains a fundamental reason why nobody will join Everyman: people also have their own accounts to write, their own lives to develop.
While his reasons are true, in the story they work as an excuse of why he does not accompany Everyman.
Ozymandias is first and foremost a metaphor for the ephemeral nature of political power, and in that sense the poem is Shelley's most outstanding political sonnet, trading the specific rage of a poem like “England in 1819” for the crushing impersonal metaphor of the statue.