The most accurate statement that expresses the author's attitude toward fishing in this excerpt is option D, "It is only for those who truly love the sport of it, for it is a matter of luck.," because in this kind of sport, a fisherman can either win or lose depending on the average day's catch he gets on the boat, and love is relative to luck, for no matter how much or less he catches, he will keep gambling for his chance to get some. Other point for the statement is that they are fishing in a cold weather on a small boat among the place, so for them to get a good catch, they should work hard.