(a) Acetate ion shows resonance while ethoxide does not exhibit resonance
Due to resonance, acetate ion is stabilised while there is no such stabilisation factor in ethoxide ion.
\(H_3C-\overset{O\\||}{C}-O^ - \longleftrightarrow H_3C-\overset{O^ -\\|}{C}=O;\,\,H_5C_2-O^ -\)