The most accurate response regarding the significance of the title "Of Mice and Men" by John Steinbeck is:
B) It alludes to a poem by Robert Burns, emphasizing the idea that both human and animal plans are often disrupted by forces beyond their control.
The title is derived from Robert Burns' poem "To a Mouse," which reflects on how both mice and men make plans that can be disrupted by circumstances outside of their control. This theme resonates throughout the novel, as the characters experience the harsh realities of life that thwart their dreams and ambitions.