A theme is the life lesson the author teaches through the story. Hence, option B is correct.
In literature, the theme is the fundamental message that underlies a narrative; it expresses the author's critical viewpoint on life as expressed in a novel, play, short story, or poem.
Typically, this notion or belief is universal and cuts across all boundaries. In light of the options provided, option A, which states that a theme is the lesson the author imparts via the story, best captures the concept of theme.
Thus, option B is correct.
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