The correct options are
A −−CH2
B −NHCOR
C −O−
D −OH
+M effect :
Here transfer of π (pi) electron takes place from the atom/group towards the conjugated system.
If a conjugated system has electron donating group attached, then it shows +M effect.
+M series :
−−CH2>−−NH−O−>−NH2>−NHR>−NR2>−OH>−OR>−NHCOR>−OCOR>−Ph>−F>−Cl>−Br>−I>−NO