Step 1: Apply the continuity condition.
For the function to be continuous at \( x = 0 \), we need to have:
\[
\lim_{x \to 0} f(x) = f(0) = k
\]
Now, we evaluate \( \lim_{x \to 0} \left[ \tan \left( \frac{\pi}{4} + x \right) \right]^{\frac{1}{x}} \).
Step 2: Simplify the expression.
Using the approximation \( \tan \left( \frac{\pi}{4} + x \right) \approx 1 + x \), we simplify the expression and find:
\[
\lim_{x \to 0} \left( 1 + x \right)^{\frac{1}{x}} = e
\]
Step 3: Conclusion.
Thus, for the function to be continuous at \( x = 0 \), we need \( k = e^2 \), corresponding to option (C).