The correct answer is letter A
Kant's moral doctrine is independent of any religious sense. Its morality excludes the notion of intention as an element of a pure soul, and duty is not an obligation to be followed by virtue of a superior being. Intention and duty (in Kant) depend on the epistemological subject (transcendental self) and not on the psychological self (individual). For Kant, the transcendental subject is a subjective, universal and necessary machinery (cognitive apparatus) (present in all men, in all times and in all places). Thus, every healthy being has such an apparatus, formed by three fields: reason, understanding (categories) and sensitivity (pure forms of intuition-space and time).
In Kant, the reason (faculty of ideas) is that it preserves the principles that articulate intention and duty according to the subject's autonomy. Thus it follows that such principles cannot be denied without self-contradiction. Hence the idea of Kantian freedom, a priori synthetic character, and without freedom there can be no moral act; to be free, we need to be bound by the duty to be free.
