Answer:
The inference that the reader can make about Simon Wheeler is that B)Simon Wheeler is friends with the Rev. Leonidas W. Smiley.
Step-by-step explanation:
From The Celebrated Jumping Frog of Calaveras County by Mark Twain, the reader can make the inference that Simon Wheeler is friends with the Rev. Leonidas W. Smilly because the narrator has a friend living in the East and he writes his friend to look for a man named Simon Wheeler and find out how the narrator's friend Leonidas Smiley is doing.
It turns out that it was a practical joke because there is no such person as Leonidas Smiley but he chose the name "Smiley" so that he would recall "good natured" Jim Smiley and launch into a lengthy narration about him which he eventually does.