The correct option is B −C=O
The Reducing property of formic acid is due to the presence of carbonyl (−C=O) group
Formic acid is oxidized to carbonic acid which is an unstable acid and decomposes into carbon dioxide and water.
HCOOH[O]−→HO−COOH→CO2+H2O.
Thus, formic acid reduces Tollen's reagent, Fehling solution, mercuric chloride and potassium permanganate.