If two servings of Milk are part of the daily diet plan, then the minimum number of servings of any other single item that can satisfy the MDR of all three nutrients is

Two servings of milk provide:

$\text{Calcium} = 2 \times 300 = 600$ mg

$\text{Iron} = 2 \times 0 = 0$ mg

$\text{Protein} = 2 \times 8 = 16$ g

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The shortfall still to be met is:

Calcium $= 1100 - 600 = 500$ mg

Iron $= 15 - 0 = 15$ mg

Protein $= 40 - 16 = 24$ g

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For each remaining food, divide each shortfall by the per serving amount and round up. The food's serving count is the maximum of the three.

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Spinach (Ca $= 90$, Fe $= 6$, Pr $= 3$):

$\dfrac{500}{90} \approx 5.56$ rounds up to $6$

$\dfrac{15}{6} = 2.5$ rounds up to $3$

$\dfrac{24}{3} = 8$

Spinach needs $8$ servings.

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Almonds (Ca $= 210$, Fe $= 4$, Pr $= 6$):

$\dfrac{500}{210} \approx 2.38$ rounds up to $3$

$\dfrac{15}{4} = 3.75$ rounds up to $4$

$\dfrac{24}{6} = 4$

Almonds needs $4$ servings.

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Oats (Ca $= 120$, Fe $= 3$, Pr $= 5$):

$\dfrac{500}{120} \approx 4.17$ rounds up to $5$

$\dfrac{15}{3} = 5$

$\dfrac{24}{5} = 4.8$ rounds up to $5$

Oats needs $5$ servings.

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Rice supplies only $1$ mg of iron per serving, so $15$ servings would be needed just for iron.

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The smallest count is $4$, achieved by Almonds.