Answer:
B. Attribute the death of Annabel Lee to forces beyond his control.
Step-by-step explanation:
The speaker circles back a little bit, and directly blames the angels for killing his girlfriend. He says that he and Annabel were happier on earth than the angels were in heaven, and that made them jealous.
The speaker is extra careful to point out that this isn't just his wacky theory, but in fact that everyone ("all men") who live in the kingdom know that this is a fact.