In the Gospel of Luke, how does Jesus' interaction with Zacchaeus, a chief tax collector, exemplify a key theme of Jesus' ministry?

A It highlights Jesus' willingness to associate with social outcasts, demonstrating that salvation is available to all, regardless of their past or social standing. B It demonstrates Jesus' approval of the Roman taxation system and the importance of citizens fulfilling their civic duties. C It serves as a warning to those who accumulate wealth unjustly, emphasizing the need for material possessions to be used for charitable purposes. D It primarily illustrates the power of repentance and restitution, showcasing the transformative effect of encountering Jesus on personal finances.