The subject of a piece of literature can be defined as the topic, what the story is going to be about. The theme of the story is the idea that the author is trying to convey to the public.
In this story, the subject is abuse and a little dog, so the correct option for subject would be option B: "A little dog is taken into an abusive home". It is not option A because in the story, the little kid hits the dog, so he is not kind. Option E is also incorrect because the father does not give the dog to the kid, the child finds it on his own.
The theme of the story is about how abuse can be transmitted from parent to child. This is exemplified in the story because the father abuses his family and the dog, and when the child meets the dog, he also hits him, so he learned to be abusive. Therefore the correct answer would be option D: "Those who are abused learn to abuse the weak". Option C is incorrect because there is no mention of empathy in the story.