The correct option is A Gupta
The given data can be rearranged as:
Mr. and Mrs. Dhingra family: Sushma, Ramesh and Mahesh
Mr. and Mrs. Gupta family: Seema, Rohit and Shriram
Mr. Khanna family: Harini and Pallavi
Shriram Gupta and Sushma family: Kiran and Amar
Mahesh Dhingra and Harini family: Samant, Rohini and Suman
Clealry, Kiran is son of Shriram Gupta.
Hence, the surname of Kiran is 'Gupta'.