The correct answer is D. Moment of the beam section about its neutral axis.
The intensity of horizontal shear stress at the elemental part of a beam section is directly proportional to the shear force and the area of the section, and inversely proportional to the distance of the centroid of the area from its neutral axis.
The shear force is the force that acts parallel to the cross-section of the beam and tends to cause the beam to slide along its own length. The area of the section is the total area of the cross-section of the beam. The distance of the centroid of the area from its neutral axis is the distance from the neutral axis to the point where the total area of the cross-section is evenly distributed.
The moment of the beam section about its neutral axis is the product of the area of the section and the distance of the centroid of the area from its neutral axis. The moment of the beam section about its neutral axis does not affect the intensity of the horizontal shear stress at the elemental part of the beam section.