The correct structure of the compound based on the following characteristic spectral data is IR: $\mathrm{1736} ~ c m^{-\mathrm{1}}$ ${ }^{\mathrm{1}} \mathrm{H ~ NMR}: \delta 3.59(\mathrm{s}, 3 \mathrm{H}), 3.32(\mathrm{t}, \mathrm{2H}), 2.25(\mathrm{t}, \mathrm{2H}), \mathrm{1 . 85}-\mathrm{1 . 75}(\mathrm{m}, \mathrm{2H}), \mathrm{1 . 73}-\mathrm{1 . 62}(\mathrm{m}, \mathrm{2H})$ ${ }^{13}$ C NMR: $\delta$ 174.0, 51.0, 32.9, 32.9, 32.8, 31.0, 23.0