Based on the content of the poem, the best way to describe the theme is:
A) The failures of the past should inspire people to accomplish more in the future.
The poem suggests a sense of reflection and renewal as the new year begins. The speaker acknowledges their past resolutions and sees them as opportunities for growth and change. The line "I resolve again, to give my old ambitions a refreshed try" indicates a willingness to learn from past failures and approach new resolutions with renewed determination. This theme aligns with the idea that setbacks can serve as motivation to achieve greater success in the future.