$P_1 : \underbrace{((A \land B) \to C)}_{\alpha} \equiv \underbrace{((A \to C) \land (B \to C))}_{\beta}$
$\underline{\text{Case I}}: C = \top$
$\alpha : (A \land B) \rightarrow T \\$
$\quad = T \\$
$\beta : (A \rightarrow T) \land (B \rightarrow T) \\$
$\quad= T \land T\\$
$\quad = T$
$\boxed{\textcolor{green}{\alpha \equiv \beta}} $
$\underline{\text{Case II}}: C = F$
$\alpha : (A \land B) \rightarrow F \\$
$\quad = \neg (A \land B) \\$
$\beta : (A \rightarrow F) \land (B \rightarrow F) \\$
$\quad= \neg A \land \neg B$
$\boxed{\textcolor{red}{\alpha \not\equiv \beta}} $
Hence $P_1$ is not tautology.
Now consider,
$P_2 : \underbrace{((A \lor B) \to C)}_{\alpha} \equiv \underbrace{((A \to C) \lor (B \to C))}_{\beta}$
$\underline{\text{Case I}}: C = \top$
$\alpha : (A \lor B) \rightarrow T \\$
$\quad = T \\$
$\beta : (A \rightarrow T) \lor (B \rightarrow T) \\$
$\quad= T \lor T\\$
$\quad = T$
$\boxed{\textcolor{green}{\alpha \equiv \beta}} $
$\underline{\text{Case II}}: C = F$
$\alpha : (A \lor B) \rightarrow F \\$
$\quad = \neg (A \lor B) \\$
$\beta : (A \rightarrow F) \lor (B \rightarrow F) \\$
$\quad= \neg A \lor \neg B$
$\boxed{\textcolor{red}{\alpha \not\equiv \beta}} $
Hence $P_2$ is not tautology.
Answer: D