Well I mean the story very likely could take place in the U.S honestly. I didn't find anything distinctive of Dublin, Ireland in it. Culturally, it seems like a very busy, fast paced sort of place that values small business, what with the trolley system being very crowded and the bazaar being pretty popular. Hope this helped.
I would say B its kind of like third person point of view.
Well if you're asking for the theme then here you go.... value family over material objects -children are as important as the adults -pride is not always good
No two texts have the same or similiar view points
