Introduction:
When a point P is located outside a circle, it is possible to draw two distinct tangents from point P to the circle. In this case, the circle has a radius of 2r and is situated at a distance from the center.

Explanation:
To understand why the correct option is C, let's consider the different scenarios:

a) r from the center:
If the circle is situated at a distance of r from the center, it means that the distance from the center of the circle to point P is r. In this case, it is not possible to draw two distinct tangents from point P to the circle. This is because both tangents would coincide and merge into a single tangent.

b) 2r from the center:
If the circle is situated at a distance of 2r from the center, it means that the distance from the center of the circle to point P is 2r. In this scenario, it is still not possible to draw two distinct tangents from point P to the circle. This is because the tangents would be parallel to each other and would not intersect the circle.

c) More than 2r from the center:
When the circle is situated at a distance greater than 2r from the center, it means that the distance from the center of the circle to point P is greater than 2r. In this case, it is possible to draw two distinct tangents from point P to the circle. These tangents will intersect the circle at two different points, resulting in two distinct tangent lines.

d) Less than 2r from the center:
If the circle is situated at a distance less than 2r from the center, it means that the distance from the center of the circle to point P is less than 2r. In this scenario, it is still not possible to draw two distinct tangents from point P to the circle. The tangents would not intersect the circle, and there would be no point of contact.

Conclusion:
From the above explanation, it can be concluded that when a circle of radius 2r is situated at a distance greater than 2r from the center, it is possible to draw two distinct tangents from a point P to the circle. Hence, the correct answer is option C.