[Solution from source] The Etard reaction stops oxidation of toluene at benzaldehyde, so P is benzaldehyde, which is also made by Rosenmund reduction of benzoyl chloride (H₂, Pd/BaSO₄). Benzaldehyde does not release CO₂ from NaHCO₃, Friedel–Crafts acylation with CH₃COCl gives acetophenone, and a white precipitate with bromine water is a test for phenol. Answer (1).