Toluene is oxidised by hot alkaline KMnO4 to potassium benzoate (A); acidification with H3O+ gives benzoic acid (B); bromination with Br2/FeBr3 (the −COOH group directs meta) gives a bromobenzoic acid (C). Counting π bonds in C: the benzene ring contributes 3 (from its three formal C=C bonds) and the carboxylic acid carbonyl contributes 1 (C=O). Total =3+1=4, independent of exactly where the ring is brominated.Compound ACompound BCompound C