Answer: I would contend that the right answer is the B) His values.
Explanation: Just to elaborate a little on the answer, it can be added that the fact that he was not concerned about finances when he was younger but he now worries about them is a reference to his values or his beliefs. He is now aware that once he has to support himself he will have to worry about his finances. It cannot be inferred that his actions or his plans have changed, since he is not actively doing something about it. Likewise, it cannot be inferred that his goals have changed, since it is not known what he will be doing about it (will he start saving, for instance? That cannot be inferred from this excerpt).