Answer
The fish would perceive his eyes to be higher and thus in point C.
Work Step by Step
For the fish to see the man, light must reflect from his face to its retina. In this process, light travels from a lighter medium (air) to a denser medium (water). Therefore, the light ray bends towards the normal (decreasing the angle). The fish brain assumes the light is coming and traveling in straight lines would perceive the ray to be coming from a higher point which corresponds to point C.