Option C. As Regular languages are closed under complement
A. $P \cap Q$ won't be regular, if $P = \Sigma^*$ and $Q$ is a CFL but not regular.
B. $P-Q$ won't be regular when $P = \Sigma^*$ and $Q$ is a CFL as this will be $\bar Q$ and CFL complement need not even be CFL.
D. This is CFL complement and this need not even be CFL.