Concept:
Benzaldehyde gives 2,4-DNP test and Tollens' test. It undergoes Cannizzaro reaction with concentrated KOH because it has no alpha hydrogen.
Step 1: Identify compound \(A\).
Molecular formula \(C_7H_6O\), positive 2,4-DNP and Tollens' test indicate:
\[
A = \text{Benzaldehyde}
\]
Step 2: Cannizzaro reaction.
Benzaldehyde with concentrated KOH gives:
\[
\text{Sodium benzoate} + \text{Benzyl alcohol}
\]
Step 3: Identify \(B\).
Hence:
\[
B = \text{Benzyl alcohol}
\]