Right choice is (c) QC.P. = QC.V. – (Δn)×R×T
To explain I would say: If there is a decrease in the number of gaseous molecules formed after reaction, then Δn will have a negative value and consequently will be higher than QC.V.
QC.P. = QC.V. – (Δn)×R×T
where QC.P. is calorific value at constant pressure, QC.V. is calorific value at constant volume, R is gas constant, T is temperature and S is entropy.