La señora Eliana tiene un salón de belleza. Ella cortar(cuts) el pelo.
Answer: A. están.
Las tiendas están cerca del mercado.
The shops are close to the market.
Explanation: In Spanish, the verb "estar" is used to indicate the location of something. Since the subject in this sentence is "tiendas", that is a third-persona in the plural, the verb must be conjugated in this form. Las tiendas están.
I'm not very good on explaining this but I'll give you an example or more than one.
Antonio y yo nos besamos.
Antonio and I kissed each other.
¿Os conocéis?
Do you all know each other?
Juan y María se casaron.
Juan and Maria got married (to each other).
Los estudiantes se ayudan.
The students help each other.
I hope it helped