1)Yes,since the donation coordinator is also in favor of inviting local business for the donation drive
2)No, nothing like that is stated
3)No,he is rather thinking of decreasing the per person budget
4)No,there is no such disagreement between both of them

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I agree with all the responses above. As for the second question:
The donations drive has received 40 computers so far and each computer donation has 2 invitations attached to it so there are 40 x 2 = 80 attendees so far.
The donations co-ordinator has sent out donation requests to 400 local businesses. The donations coordinator mentioned that they normally have a 20% 'positive response rate' therefore 0.2 x 400= 80 computer donations from local businesses. 80 x 2 invitations= 160 people
Therefore, 80 + 160=240. (D)
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The answers to question 1 are:
1)Yes, as stated in mail 2, the donations coordinator is also in favour inviting local area businesses to contribute to the computer donation drive.
2)No, Nothing of this sort is clearly stated in the entire correspondence.
3)No, Its actually the opposite, the division director is willing to find ways to reduce the per person cost if the overall cost is above the pre decided budget.
4)No, there is no such disagreement between them.

The calculation for question 2 is:
They have already received 40 computers, therefore they will be having 80 people from each family that donated the computer.
They have sent an invite to 400 companies, out of which 20% will most likely respond i.e. 80. 2 people from each family that donated the computer is 80*2=160.
Therefore the number of attendees that will be invited to participate in the thank-you event is closest to: 160+80= 240.

Option D.