The moral of the poem is "Start each day with a grateful and generous heart."

Explanation:
The poem emphasizes the importance of starting each day with a grateful and generous heart. It encourages the reader to appreciate and be thankful for the things they have, and to approach each day with a positive and giving attitude.

The poem begins by describing a beautiful morning with the sun shining and birds singing. It sets the scene for a day full of potential and opportunity. The speaker then goes on to describe various scenarios where they encounter people in need. In each instance, the speaker reacts with kindness and generosity.

In the first scenario, the speaker sees a hungry man and offers him food. In the second scenario, they meet a sick person and provide comfort and care. Finally, the speaker encounters a lonely child and offers them companionship and joy.

Through these encounters, the poem teaches the reader the importance of being kind and generous towards others. It suggests that by starting each day with a grateful and generous heart, we can make a positive impact on the lives of those around us.

The moral of the poem is further reinforced by the positive outcomes of the speaker's actions. The hungry man is grateful for the food, the sick person feels better with the care they receive, and the lonely child finds happiness through companionship. These outcomes highlight the power of kindness and generosity and the positive effects they can have on others.

By choosing option B - "Start each day with a grateful and generous heart" as the moral of the poem, we capture the essence of the poem's message. It encourages us to approach each day with gratitude and a willingness to help others, ultimately leading to a more fulfilling and meaningful life.

The poem teaches us the importance of starting the day happily and with a grateful heart.