Immanuel Kant's ethical argument emphasizes what aspect of rational beings?

Immanuel Kant's ethical framework is centered around the concept that morality is grounded in rationality and that the motivations behind actions are crucial in determining their moral status. Kant posits that moral actions must be guided by duty and adherence to universal moral laws, which he articulates through the categorical imperative. This principle suggests that one should act only according to that maxim which they wish to become a universal law.

In Kant's view, the intentions behind an action hold greater significance than the consequences that follow. It is the motive of good will that matters; a person may act in a morally acceptable way by following this principle, even if the outcomes are not favorable. This focus on intentions, rather than just the results, distinguishes Kant's deontological ethics from consequentialist theories that prioritize outcomes over motives.

While the other options touch on important ethical considerations, they do not capture the essence of Kant's philosophy as effectively. Maximization of profits is more aligned with business ethics rather than moral philosophy, and cultural relativism contradicts Kant's idea of universal moral laws since it suggests morality is determined by cultural context. Thus, the emphasis on intentions over consequences is the keystone of Kant's ethical argument regarding rational beings.