Deontological ethics is a type of morality that claims that the morality of an action is based on whether that action is right or wrong based on the set of regulations that society operates under. Therefore, it emphasizes the "duties" that people have within a society.
In this situation, a deontologist would most likely argue that Agnes' situation is moral because she is fulfilling her obligation of paying her taxes. While she pays at a discounted rate, the deontologist would argue that different situations imply different duties.
I think it is the second answer.
Since in the given sentence above, there is no italicized word, I will just point out the pronounS used and identify it. So the pronouns would be the words "many" and "them". The pronoun "many" is an indefinite pronoun whereas the pronoun "them" is a personal pronoun. Hope this answers your question.