In the Gospel of Luke, what is the theological significance of the parable of the Good Samaritan (Luke 10:25-37) beyond simply illustrating compassion?

A It primarily emphasizes the importance of adhering strictly to Jewish dietary laws and traditions. B It highlights the hypocrisy of religious leaders and redefines 'neighbor' to include those considered outcasts, challenging ethnic and religious boundaries and demonstrating true love as action, not just sentiment. C It serves as a critique of the Roman occupation and a call for Jewish nationalistic rebellion. D It advocates for the establishment of a welfare state to provide for the poor and marginalized in society.