Answer:
correct option is c. $51,240 
Explanation:
given data 
fair value of Ritter  Inc = $2,120,000
Landis Company purchased = $2,000,000
rate = 8 % 
time = 5 year 
bonds sold =  $2,083,160
rate = 7% 
premiums July 1 =  $7,080
premiums December 31 = $7,320
solution
we get here Landis Company  comprehensive income as separate component of stockholders' equity  that is express as
comprehensive income = fair value of Ritter - ( bonds sold - premiums July 1  - premiums December 31 )  ..................1
put here value and we get 
comprehensive income = $2,120,000 - ( $2,083,160 - $7,080 - $7,320  )
comprehensive income =  $51240 
so correct option is c. $51,240