Discussion
Preparation consists in devising or arranging means necessary for the commission of the offence. Such attempt is not punishable because
(i) the motive was harmless.
(ii) impossibility to reach wrongful end.
(iii) does not affect the security of any person.
(iv) it remained without culmination. The reasoned answer is
Answer: D
The official key says that all the reasons, (i), (ii), (iii) and (iv), have to be examined.
Mere preparation, such as arranging the means for an offence, is not punishable in general because it has not gone far enough to be an attempt. The harm is remote, the person may change his mind, and the act has not reached its completion.
Of the four reasons offered, each bears on why preparation is left unpunished: the harmless motive, the distance from the wrongful end, the lack of effect on anyone's safety and the lack of culmination. The key therefore takes the fourth option, and the options that credit only one or two of them are rejected.
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