Which one is more acidic please explain ....also SIR effect or not???

Anwer is b due to -i effect of -Ome

Presence of any group at ortho position of aryl ring in carboxylic acids increases the acidic strength due to inhibition of resonance is known as ortho effect.

Pi bonds must lie on the same plane for resonance to occur. But groups at ortho position forces carboxyl group to bend. Due to this pi bond in carboxyl group lie on different plane than pi bonds in the aryl ring. This lead to the inhibition of the resonance.

Due to which only two equivalent resonating structures are posible for ortho substituted carboxylic acids. This enhances the acidic strength.