The first alternative is correct (A).
If a person is honest, usually she or he will not be getting someone else's money. When finding a wallet with money, the moral principle of ethics will make the person return the wallet to its owner.
If a husband is sick with his wife and does not have the money to pay for treatment, he is in a state of emotional exhaustion because his partner's life may be at risk.
If an honest husband has his wife hospitalized in need of treatment and he does not have the money, but finds a wallet from someone else and thinks to keep the money, that is a moral dilemma. Save the wife with the money that someone lost or give back the money at the risk of losing the wife? It is first and foremost a moral issue, but it can be decided by emotion rather than by reason, depending on each person.