Step 1: Reaction with Grignard reagent.
The reaction of ethyl magnesium iodide (a Grignard reagent) with a carbonyl compound like an aldehyde or ketone forms an alcohol. The fact that \( B \) does not react with PCC or PDC suggests that \( B \) is an alcohol, specifically a secondary alcohol.
Step 2: Conclusion.
The correct compound \( A \) is acetic acid, corresponding to option (1).