Final answer:
The Helmers at the beginning of the play are celebrating Torvald's new job at the bank and looking forward to a financially stable future and Christmas festivities(option 2).
Step-by-step explanation:
At the beginning of the play, the Helmers are celebrating a new phase in their life marked by Torvald's new job at the bank. The family is anticipating a better financial future given Torvald's stable appointment and sufficient income, which contrasts against their past need to economize. Other elements of celebration include the upcoming Christmas festivities, for which Nora has previously devoted time and energy to craft surprises, and the expectation of less financial hardship.
Hence, the answer is option 2.