¡todos sus regalos!
a. den
b. abran
c. dá

¡Abran todos sus regalos!

This is an exclamatory expression. So abran is the conjugation of the verb abrir used for the second person plural (ustedes). So someone is inviting other people to open the gifts. In this way, this sentence translates into:

Open all your gifts!

i make a call from my car.

the right answer is c. tiempos

el partido de fútbol tiene dos tiempos

in english, this translates:

a football match has two halves

these halves cosists of 45 minutes each.   each half runs continuously. on the other hand, there is usually a 15-minute half-time break between halves.