Which of the following statements describes Kant's theory of duty-based ethics?

Immanuel Kant’s theory of duty-based ethics, also known as Formalism or Deontology, posits that the morality of an action is determined by adherence to absolute, universal rules or duties, rather than the consequences of the action. The core of Kantian ethics is the "Categorical Imperative," which dictates that an individual must act only according to a maxim (rule) that they would want to become a universal law for everyone to follow at all times. For example, if a professional considers falsifying a test result to save a project's budget, Kantian ethics asks: "Would it be acceptable if all technologists universally falsified data?" The answer is no, because it would destroy the integrity of the profession and public safety. Therefore, the professional has an absolute, unbreakable duty to tell the truth, regardless of the negative consequences (like getting fired or losing money). This contrasts with Utilitarianism (Option B), which focuses on maximizing benefits, and Locke's Rights-Based ethics (Option D).