(b)
Because the difference in mass between $–CH_{2}OH$ group and $–COOH$ group is 14, thus the compound which undergoes oxidation is a primary alcohol. (-$CH_{2}OH$ is the functional group of primary alcohols).
$\ \ \ RCH_{2}OH\ \ \ \ \ \rightarrow \ \ \ RCOOH$
(R+31) (R+45)
Primary alcohol acid