The correct option is B Ph−CH2−NO2
This is keto-enol reaction. In fact, the precise name for this type of reaction is Nitro-acinitro tautomerism. These two forms are always in equilibrium with each others so, in product side we will have both the isomers ie, nitro (PH−CH2−NO2) and acinitroform (Ph−CH−NO2H). So, x will be PH−CH2−NO2 and isomer of x refers to PH−CH2−NO2 itself. And PH−CH2−NO2 is optically inactive.