(a) Let $p_{1}$ and $p_{2}$ be the momenta of $A$ and $B$ after collision.
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Then applying impulse = change in linear momentum for the two particles
For $B\ :J = p_{1}\ \ \ \ \ \ \ \ \ \ \ldots(i)$
For $A\ :J = p - p_{2}$
Or $p_{2} = p - J\ \ \ \ \ \ \ \ \ldots(ii)$
Coefficient of restitution $e = \frac{P_{1} - P_{2}}{P}$
$= \frac{p_{1} - p + J}{p}$
$= \frac{J - p + J}{p} = \frac{2J}{p} = - 1$