Las is the answer, I know Spanish
The first one would be C and the second one would be A
As it is a computer room, there would mostly be computer equipment.
ordenador/computadora - computer
keyboard - teclado
mouse - ratón
speakers - altavoces
En la mesa hay un ordenador, un teclado, un ratón y dos altavoces.
or
En la mesa están un ordenador, un teclado, un ratón y dos altavoces.
When we are describing a place and want to tell if THERE IS/ARE something, we can use the verb <em>estar</em> (to be, referring to the location of the things) or the verb <em>haber </em>(only third person singular HAY).
Other vocabulary: libros (books), cables (cabls), portátil (laptop), tableta (tablet), cuaderno (notebook), etc.
