The correct answer is True
Kant's moral doctrine is independent of any religious sense. Its morality excludes the notion of intention as an element of a pure soul, and duty is not an obligation to be followed by virtue of a superior being. Intention and duty (in Kant) depend on the epistemological subject (transcendental self) and not on the psychological self (individual). For Kant, the transcendental subject is a subjective, universal and necessary machinery (cognitive apparatus) (present in all men, in all times and in all places). Thus, every healthy being has such an apparatus, formed by three fields: reason, understanding (categories) and sensitivity (pure forms of intuition-space and time).