Correct option is A
Gautama Buddha's last sermon was delivered to a monk named Subhadda, a late convert who approached Buddha in his final moments. This event took place at Kushinagar, where Buddha attained Mahaparinirvana (final liberation). Subhadda was initially skeptical of Buddha's teachings but sought enlightenment after a discussion with him. This moment is significant in Buddhist tradition, marking the compassion of the Buddha, even in his last moments, to accept new disciples and continue spreading his teachings. Subhadda's ordination was the last act of teaching before the Buddha's passing.