Eventhough a carboxylic acid contains \(-\mathrm{C}\) - group, it does not form oxime with hydroxyl amine because (a) hydroxyl amine is less reactive to carboxylic acids. (b) in this case hydroxyl amine acts as a reducing agent, oxidized to \(\mathrm{HNO}_{2}\). (c) the \(\sum \mathrm{C}=\mathrm{O}\) group enters into resonance with lone pairs of \(-\mathrm{OH}\) group. (d) the -OH group of carboxylic acid reacts with \(\mathrm{NH}_{2} \mathrm{OH}\).

When aldehydes or ketones react with hydroxylamine (\(\mathrm{NH}_2\mathrm{OH}\)), an oxime is formed. Typically, the reaction is driven by the nucleophilic attack on the carbonyl \(\sum \mathrm{C}=\mathrm{O}\) group by the nitrogen atom of hydroxylamine. The oxygen atom of the \(\sum \mathrm{C}=\mathrm{O}\) is then protonated and replaced with the nitrogen atom.

A carboxylic acid has a structure \(\mathrm{R-COOH}\), which is an \(\mathrm{R-C}\) bond with a carbonyl group (\(\sum \mathrm{C}=\mathrm{O}\)) and a hydroxyl group (\(-\mathrm{OH}\)).

(a) Although hydroxylamine can be less reactive to carboxylic acids, it is not the main reason why it does not form oximes with carboxylic acids. (b) In this case, hydroxylamine does not act as a reducing agent and is not oxidized to \(\mathrm{HNO}_2\) during the reaction. (c) Option (c) suggests that the carbonyl group \(\sum \mathrm{C}=\mathrm{O}\) enters into resonance with the lone pair of electrons of the hydroxyl group (\(-\mathrm{OH}\)). Due to resonance, the delocalization of electrons causes the carbonyl carbon to be less electrophilic, so the nucleophilic attack by the nitrogen atom of hydroxylamine (\(\mathrm{NH}_2\mathrm{OH}\)) is less likely to occur, thus not forming an oxime. (d) The -OH group of the carboxylic acid does not react with \(\mathrm{NH}_2\mathrm{OH}\) in this case.

Based on the analysis, the correct answer is (c): the \(\sum \mathrm{C}=\mathrm{O}\) group enters into resonance with the lone pairs of the \(-\mathrm{OH}\) group. This resonance makes the carbonyl group less electrophilic and less reactive for nucleophilic attack by hydroxylamine, resulting in no oxime formation.