How is a subject different from a theme?

a - a subject is a statement about the theme, while a theme is the author’s personal opinion.

b - a subject is expressed by the theme of the story, while the characters and events of the story are collectively considered the theme.

c - a subject refers to the topic of the story, while a theme comments on that subject.

d - a subject expands the theme of the story, while a theme is the recurring objects or settings in the story.