In the Gospel of Luke, what is the theological significance of Jesus' encounter with Zacchaeus, a chief tax collector, beyond the simple act of sharing a meal?

A It primarily demonstrates Jesus' power to perform miracles of healing. B It highlights the importance of strict adherence to Jewish dietary laws. C It symbolizes God's inclusive grace and transformative power extending to marginalized individuals who were considered sinners by society, leading to genuine repentance and restitution. D It serves as a political statement against the Roman occupation and taxation system.