MCQ

Consider the given reaction, percentage yield of:
- AA $>$ C $>$ B
- BC $>$ A $>$ B
- CC $>$ B $>$ A
- DB $>$ C $>$ A

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Reason $(R)$ : Oxygen forms $\mathrm{p} \pi-\mathrm{p} \pi$ multiple bonds with itself and other elements having small size and high electronegativity like $\mathrm{C}, \mathrm{N}$, which is not possible for sulphur.
In the light of the above statements, choose the most appropriate answer from the options given below :

The functional group present in $B$ and name of the reaction would be