Select the correct answer. What is the best way to describe a theme of this poem?
A.
The main purpose of having New Year's resolutions is to make people feel bad.
B.
The failures of the past should inspire people to accomplish more in the future.
OC.
By the end of the year, it is too late to make any changes to a person's life.
D.
People would accomplish their New Year's resolutions if they wrote them down.