Sorry to disagree but I think the answer is flower-tops. The poem is about nature yes but the term heads seems to refer to the flower-tops as the topic was daffodils. This is personification as if the daffodils were humans that could dance.
Philip Booth's poem First Lesson deals with a life lesson a father teaches to his young kid. The lesson that father teaches is how to float on one's back. Father tells that she is now sheltered, but what she has to do when he is not around. Therefore, he talks about the skills she must learn. The poem can be interpreted as a survival poem. The correct answer is A.
