Respiration is a catabolic process which involves the breakdown of food or complex organic molecules into simpler products, with the release of energy. This process can take place either in the presence of oxygen (aerobic respiration) or in its absence (anaerobic respiration).
So in the given experiment the germinating seeds in the conical flask release CO2 during respiration, which is absorbed by the KOH solution kept in the small test tube.
So correct option is
(d) CO2 of the flask released by the seeds