Statement I : Compound (X), shown below, dissolves in NaHCO₃ solution and has two chiral carbon atoms

Statement II : Compound (Y), shown below, has two carbons with sp³ hybridization, one carbon with sp² and one carbon with sp hybridization

In the light of the above statements, choose the correct answer from the options given below :

An organic compound " P " of molecular formula $\mathrm{C}_6 \mathrm{H}_{12} \mathrm{O}_3$ gives positive Iodoform test but negative Tollen's test. When " P " is treated with dilute acid, it produces " Q ". " Q " gives positive Tollen's test and also iodoform test. The structure of " P " is :

$$ \text { Identify A in the following reaction. } $$