The heat of combustion of ethanol is given by the formula:
\[
\Delta H_{{comb}} = - \frac{y}{x} \times 44 \, {J mol}^{-1}
\]
Where:
- \( x \) is the mass of ethanol in grams
- \( y \) is the energy released in joules
- The standard heat of combustion for ethanol is \( 44 \, {J mol}^{-1} \)
Thus, option (d) is the correct answer.