Which best describes Mrs. Sommers’s attitude about her recent fortune? She is very eager to spend the money on a series of desired items. She wants to spend the money in the most responsible way possible. She is inclined to save the money, in case of a later emergency. She would rather not have the responsibility that comes with the money.

Kate Chopin's short story "A Pair of Silk Stockings" revolves around the story of how Mrs. Sommers and her recent 'richness' helped her think of buying the most necessary things for the whole family. But a sudden urge of the need to indulge in her own 'needs' led to her buying spree for herself.

In the given excerpt from the story, we can infer that on getting the "fifteen dollars", she was careful to make it a point to spend it wisely. She thought about it "a day or two [. . .] really absorbed in speculation and calculation. She did not wish to act hastily, to do anything she might afterward regret." Then, she concluded to make "a proper and judicious use of the money" and then went shopping. All these 'thoughts' and 'calculations' show that she wants to spend the acquired money in the most responsible way possible.

Thus, the correct answer is the second option.