Swift is making a satirical statement of several concepts.
One would be on the objectifying of humans (computed cost for babies...)
Two would be the idea of how they can easily spare the children by merely reducing them to costs, especially from poor parents.
The first question I believe is considerate. No matter how much she loved that bear she thought about others and gave it away.
I would say A but D could also be said softly
Alliterations are the occurrence of the same letter or sound at the beginning of adjacent or closely connected words. In hatchet Gary Paulson writes “food fish” on page 45, or at the beginning of chapter 13. This is an example of an alliteration.