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

A It primarily demonstrates Jesus' ability to perform miracles by changing Zacchaeus' physical appearance. B It highlights Jesus' willingness to associate with social outcasts and sinners, offering them salvation and demonstrating that repentance leads to restoration and inclusion in God's kingdom. C It emphasizes the importance of accumulating wealth and using it for charitable purposes. D It serves as a warning to other tax collectors about the consequences of their dishonest practices.