The correct answer is 26 times.
From the table, we can see that the occurrence of "Tails and Red" is 7.
So, if the student were to flip the coin and spin the spinner 130 times, the result would be tails and red 7 times out of every 23 times (7 + 9 + 3 + 4). Therefore, the result would be tails and red 130 times * (7/23) ≈ 26 times.