4-Nitrotoluene is treated with bromine to get compound 'P'. 'P' is reduced with Sn/HCl to get 'Q'. 'Q' is diazotised and then treated with phosphinic acid to get 'R'. 'R' is oxidized with alkaline KMnO$_4$ to get 'S'. Identify 'S'.
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KMnO$_4$ converts side chain → COOH without affecting ring substituents.