The correct option is B Acetaldehyde
The Cannizzaro reaction, named after its discoverer Stanislao Cannizzaro, is a chemical reaction that involves the base-induced disproportionation (self oxidation and self reduction) of an aldehyde lacking a hydrogen atom in the alpha position.
The comound containig α−H atoms does not undergo Cannizzaro reaction.
Acetaldehyde does not undergo Cannizzaro reaction since it has α−H atoms while formaldehyde, trimethylacetaldehyde and benzaldehyde undergo Cannizzaro reaction since they do not contain α−hydrogen atoms.