The first alternative is correct (A).
accountable to God and to the President
In its initial sense, theocracy is a Greek-origin term meaning "divine government." In this sense, theocracy is defined as any government in which justifications of a religious nature guide the formation of instituted power. In most cases, the political boss is seen as a direct representative of some deity or comes to assume the status of incarnate deity. Most laws are derived from sacred texts and religious teachings.
An example of theocracy is Iran, where the state is religious and the supreme leader is Ayatollah Ali Khamenei, a kind of spiritual and political leader.
