Why do People light a lantern on a lotus shaped foundation and put it in the river or the sea?

A、It’s to help the ghost of those who died in water found their way to heaven.
B、It’s to help the ghost of those who died in water found their way to earth.
C、It’s to help the owner of those who died in water found their way to heaven.
D、It’s to help the owner of those who died in water found their way to earth.