Although the work of Nikolai Gogol in The Nose is satirical in many ways, his writing style isn't comic during his work. The characters are also not heroic. Specially considering that the main character is more easily described as a coward than as brave. It does treats everything that happens as factual, including the Nose's disappearance. So the correct answer would be:
B.A matter-of-fact tone that treats the nose's disappearance as fact
