The right answer is B. "The speaker places a high value on the item"
In this poem, the speaker is praising the courage of his/her mother and in the second stanza, the speaker tells us how much the golden brooch she left is treasured "I have nothing I treasure more" (meaning it has a high value).
In the third stanza is explained why it is said: "Yet, it is something I could spare.":
"Oh, if instead she'd left to me
The thing she took into the grave!-
That courage like a rock, which she
Has no more need of, and I have.
"
The speaker is telling us that more valuable than the brooch would be if the mother gave her courage instead, that is more needed (and she can no longer use it)
, the brooch would be easily replaced only by her courage.
