The correct option is B In Ph−CN, −CN shows +R effect.
−R effect :
In −R effect , transfer of π (pi) electron takes place away from the conjugated system to an atom or a group.
Electron withdrawing group attached to the conjugated system shows −R effect
In Ph−CN, −CN shows −R effect.
So, option (b) is incorrect .
Theory :
In general, directly attached atom or group to the conjugated system shall possess for −R effect:
1. Vacant Orbital
2. −X=Y
3.−X≡Y
where , electronegativity of Y is greater than X
Order of −M effect :
−NO2>−CN>−CHO>−COR>−COOCOR>−COOR>−COOH>−CONH2>−COO−