What is the capital gains tax?
a. tax that is paid to people who are self-employed
b. tax that is used to provide income for retired and disabled people and their families
c. tax that applies to investments and other personal property
d. tax that is used to provide medical benefits for people age 65 and older

taking into account that a theme is the central topic a text treats and can be developed through a story, play, poem etc. the following are themes that can be further developed:  

my best friend jeffrey has many unusual interests. (the story could be about each of the unususal interests)

once a man gives his soul over to evil, he can never go back. (this could be a saying or a proverb)

the three sheepdogs lay around the yard all day. (it could be developed detailing how each of these sheepdogs lay around)

a priest's collar has an unusual effect upon people. (it could be developed detailing the different effect upon people)

innocence is a powerful force in a world full of corruption. (it could be developed detailing how is a world full of corruption)

king lear is a play shakespeare wrote later. (it is just a sentence and doesnt give any idea or topic to be discussed in details.

evil often wears the disguise of innocence. (this could be a saying or a proverb)

scout gets in a bad position on the primary day of school since she can read and on the grounds that she can compose. she likewise gets in a bad position for explaining to miss caroline that she shouldn't attempt … to loan cash to walter on the grounds that he won't take it since he is to poor to pay it back.