B is 2-Methylpropanoyl chloride, . The single index of index of hydrogen deficiency is supplied by the carbonyl. Its relatively high-frequency infrared spectroscopy band identifies an acyl chloride, while two equivalent methyl groups explain why four carbons produce only three carbon-13 NMR resonances.
Assign to the acyl chloride carbonyl, to the methine and ppm to both methyl groups. Their chemical equivalence in NMR follows from the symmetry of the isopropyl fragment in this achiral environment.
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