Right choice is (d) 2.09 g COD/g ethanol
The best I can explain: Ethanol (C2H5OH) has a degree of reduction of 12 (mol electrons/mol ethanol). Oxygen has a degree of reduction of -4 (mol electrons/mol oxygen)and a molecular weight of 32 g/mol, which corresponds to 8 g oxygen (=COD)/mol electrons. Multiplying 12 by 8, this results in 96 g COD/mol ethanol, or, 96/46 = 2.09 g COD/g ethanol.