The SPF record for mycompany.com is shown in the exhibit as:
v=spf1 a mx ip4:199.209.31.21 -all
This means that the domain mycompany.com authorizes the following sources to send email on its behalf:
The A record of mycompany.com, which resolves to 199.209.31.21
The MX record of mycompany.com, which points to mail.mycompany.com, which also resolves to 199.209.31.21 The IP address 199.209.31.21 The -all qualifier means that any other source is not authorized and should be rejected.
Therefore, the correct answer is C.
Reference:
SPF Record Syntax
Define your SPF record-Basic setup

You can enter multiple host names to configure the LDAP servers for failover or load-balancing. Separate multiple entries with commas.
Reference: https://www.cisco.com/c/en/us/td/docs/security/ces/user_guide/sma_user_guide/ b_SMA_Admin_Guide_ces_11/b_SMA_Admin_Guide_chapter_01010.html

Condition is a component that must be added to the content filter to trigger on failed SPF Verification or DKIM Authentication verdicts. Condition is a criterion that determines whether a message matches a content filter rule or not, such as message size, sender address, attachment type, etc.
To add a condition to the content filter that triggers on failed SPF Verification or DKIM Authentication verdicts, the administrator can follow these steps:
Select Mail Policies > Content Filters and click Add Filter.
Enter a name and description for the content filter.
Under Conditions, click Add Condition.
Choose SPF Verification or DKIM Authentication from the drop-down menu.
Choose Fail from the drop-down menu.
Click Submit.
The other options are not valid components to trigger on failed SPF Verification or DKIM Authentication verdicts, because they are not part of content filters.

Reference:
You can use the SMTP route feature on Cisco ESA to specify how messages for a specific domain are routed to their destination. You can modify the SMTP route for the domain abc.com and change the IP address to 192.168.1.10 to ensure that messages are delivered correctly3. Reference = Securing Email with Cisco Email Security Appliance (SESA) v3.1