<span>Por qué is how that is said in spanish:)</span>
Based on the text, the most expensive item is the desk.
The desk costs $520
The rug costs $240
The dresser costs $450
The nightstand costs $300
The answer is B. estudiante.
The article preceding it, 'las', is the plural feminine article. 'estudiante' in the sentence is singular only, but it is gender neutral. 'son' is the third person plural conjugation of the verb 'ser'. 'inteligentes' is an adjective that would refer to plural subjects. To fix the sentence, change 'estudiante' to 'estudiantes'.