Compound '$\mathrm{P}$' on nitration with dil. ${\mathrm{HNO}}_3$ yields two isomers $\left(\mathrm{A}\right)$ and $\left(\mathrm{B}\right)$. These isomers can be separated by steam distillations. Isomers $\left(\mathrm{A}\right)$ and $\left(\mathrm{B}\right)$ show the intramolecular and intermolecular hydrogen bonding respectively. Compound $\left(\mathrm{P}\right)$ on reaction with conc. ${\mathrm{HNO}}_3$ yields a yellow compound '$\mathrm{C}$', a strong acid. The number of oxygen atoms is present in compound '$\mathrm{C}$'