Ethyne on reaction with HgSO4​/H2​SO4​ gives ethanol (i.e. CH2​=CH−OH) which interconvert (i.e. tautomerises) to give acetaldehyde (CH3​CHO).
PCC is an oxidising agent, which oxidised the alcohol to aldehyde. Therefore, (B) is an alcohol, i.e. ethanol. CH3​CH2​OHPCC​CH3​CHO Ethane nitrile on reaction with SnCl2​/HCl followed by acid hydrolysis give acetaldehyde. CH3​CN(i)SnCl2​/HCl(ii)H3​O+​CH3​CHO