We can use the following formula to calculate the final horsepower:
Final Horsepower = Rated Horsepower * (1 - (0.03 * Elevation in feet / 1000))
Plugging in the values given in the question, we get:
Final Horsepower = 300 * (1 - (0.03 * 5280 / 1000))
Final Horsepower = 300 * (1 - 0.1584)
Final Horsepower = 300 * 0.8416
Final Horsepower = 252.48
Therefore, the final horsepower when driving a car in Denver is B. 252.48.