Correct Option: B

When formaldehyde and potassium hydroxide are heated,we get methyl alcohol and formic acid. it is cannizarroo reaction. The Cannizzaro reaction, named after its discoverer StanislaoCannizzaro, is a chemical reaction that involves the base-induced disproportionation of an aldehyde. Cannizzaro first accomplished this transformation in 1853, when he obtained benzyl alcohol and potassium benzoate from the treatment of benzaldehyde with potash (potassium carbonate). More typically, the reaction would be conducted with sodium or potassium hydroxide. The oxidation product is a salt of a carboxylic acid and the reduction product is an alcohol.