Concept: The question tests on framing and solving simultaneous linear equations
Solution:
Let the number of horses = h and the number of pigeons = p
h + p = 80 ... (1)
4h + 2p = 260 ... (2) From (1), we get p = 80 - h. putting this in (2), we get 4h + 2(80 - h) = 260
4h + 160 - 2h = 260
2h = 100
h = 50
Option C