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The narrator's attentive concern for fortunato is ironic because

Athey have been friends for a very long time.
Bhe is caught up in the spirit of the carnival season.
Che intends to do him harm.
Dhe has been drinking wine.

Verified Answer :

The concern for fortunato is ironic because Montresor intends to do harm to fortunato. Have in mind that Montressor needs to make sure that his plan goes off without a problem. If Montressor were to act indifferent to Fortunato's health, Fortunato may suspect that Montressor was there not to do good to fortunato. Remember that Irony is a state of affairs, a comment, or an event that is contrary to what you expect. 

c he intends to do him harm