While the main idea is usually in the first sentence, the next most common placement is in the last sentence of a paragraph. The author gives supporting information first and then makes the point in the last sentence. Here's a paragraph we can use as an example. Try to locate the topic and the main idea.
C for example. i can infer that the earth will soon explode because i have read about it.
Answer: C. So he set to work
Among the choices presented above, it is the statement in letter b that does not show or support the poem's theme that is acceptance. The statement "So he set to work" does not tell anything about acceptance unlike the other choices.