In order to determine the mass of a given number of atoms of an element, identify the equalities between moles of the element and atoms of the element, and between moles of the element and its molar mass.
Make sure to check for sig figs though. Basically, you have 2.54 mL and you multiply that by the 0.789 g/mL and mL cancels out and you are left with 2.00406g. There are 46.06844 grams per mol of ethanol, so to cancel out grams we multiply by 1/46.06844. And then we are left with 0.04350179862 mol
A polar bond is one where the charge distribution between the two atoms in the bond is unequal. A polar molecule is one where the charge distribution around the molecule is not symmetric. It results from having polar bonds and also a molecular structure where the bond polarities do not cancel.