The compound $\mathbf{X}$, shown below, does not react with aq. NaOH at $80^{\circ} \mathrm{C}$. The reason is that

• A

  the two methyl groups offer steric hindrance to the incoming nucleophile.
• B

  the $\mathrm{C}-\mathrm{Cl}$ bond is strong and does not dissociate under the reaction conditions.
• C

  the +I effect of the methyl groups destabilizes the carbocation.
• Correct answer
  D

  the cyclic structure prevents the formation of the carbocation.

Hence, the correct answer is option: 'D'.