The ninety-five theses called for many reforms, including
establishing new denominations.
banning the sale of indulgences.
allowing only priests to forgive sins.
building palaces with church funds.

The Ninety-Five Theses denied Rome being the church.

"establishing new denominations"
This is incorrect, although in the future there was a new denomination established from this, this was not one of the reforms called for in the ninety-five theses.

"allowing only priests to forgive sins"
No, the ninety-five theses were against this.

"building palaces with church funds"
No, as I stated above, it was against the Roman church, so this makes no sense.

So that leaves us with:

"banning the sale of indulgences"

The ninety-five theses stated that this was tyranny, indulgences having to be paid to the church to release souls from purgatory, a made-up place that is in-between heaven and this life.

The answer to that would be prussia which would later be germany