Concept:
Inductive effect depends on electron donating or withdrawing nature of groups.
• Alkyl groups $\rightarrow$ +I (electron donating)
• Electron withdrawing groups $\rightarrow$ -I
Step 1: Identify groups.
• $-\text{COOH}$, $-\text{COOR}$, $-\text{NO}_2$ $\rightarrow$ electron withdrawing (-I)
• $-\text{C}_2\text{H}_5$ $\rightarrow$ electron donating (+I)
Step 2: Conclusion.
Thus, ethyl group shows +I effect.
Final Answer: Option (C)