The correct answer is $\boxed{\text{A}}$.
The eigenvalues of a matrix are the roots of its characteristic polynomial. The characteristic polynomial of a matrix $A$ is given by
$$p(x) = |xI – A|$$
where $I$ is the identity matrix.
In this case, the characteristic polynomial of $P$ is
$$p(x) = |xI – P| = \left| \begin{array}{cc} x – 4 & -5 \\ 2 & x + 5 \end{array} \right| = x^2 – x – 30$$
To find the eigenvalues, we need to solve the equation $p(x) = 0$. This gives us the eigenvalues $x = -7$ and $x = 8$.
Therefore, the eigenvalues of the matrix $P$ are $\boxed{-7}$ and $\boxed{8}$.
Here is a brief explanation of each option:
- Option A: The eigenvalues of $P$ are $-7$ and $8$. This is the correct answer.
- Option B: The eigenvalues of $P$ are $-6$ and $5$. This is not the correct answer, as the eigenvalues of $P$ are not $-6$ and $5$.
- Option C: The eigenvalues of $P$ are $3$ and $4$. This is not the correct answer, as the eigenvalues of $P$ are not $3$ and $4$.
- Option D: The eigenvalues of $P$ are $1$ and $2$. This is not the correct answer, as the eigenvalues of $P$ are not $1$ and $2$.