In the Gospel of Luke, what is the primary significance of Jesus eating with tax collectors and sinners, a practice that often drew criticism from the Pharisees?

A It was primarily a way for Jesus to gain popularity among the common people. B It demonstrated Jesus' acceptance and willingness to offer salvation to those considered outcasts. C It was a strategic move to infiltrate and influence the corrupt tax collecting system. D It was solely intended to challenge the rigid dietary laws of the time.