The correct option is C H2O2 acts as reducing agent in equations (A) and (B).
(A) HOCl+H2O2→H3O++Cl−+O2
In this equation, H2O2 is reducing chlorine from +1 to −1.
(B) I2+H2O2+2OH−→2I−+2H2O+O−2
In this equation, H2O2 is reducing iodine from 0 to −1.
In (A) reduction of HOCl occurs so it will be a oxidising agent and H2O2 will be a reducing agent.
In (B) reduction of I2 occurs so it will be a oxidising agent and H2O2 will be a reducing agent.
Option (c) is correct