Which option explains why gogol chose to begin his story this way

Gogol chose to end the story the way he did  to carry the straightforward and matter-of-fact tone the end of the text. The story of the nose by Gogol is obviously funny but is narrated in an unemotional tone giving doubts on the humor of the story. And to end the story with the same tone he started it, Gogol did just what he did.