The correct option is B B
Both −NHCOCH3 and −CH3 are activating groups.
But since, −NHCOCH3 is a stronger activating groupt with respect to −CH3.
∴ electrophile will attack on para and ortho w.r.t −NHCOCH3.
Hence ESR will be most favourable at the para position to −NHCOCH3 i.e., position (B).