Here we can use Newton's II law to find the acceleration of the car
[tex]F_{net} = ma[/tex]
here we know that
[tex]F_{net} = F_1 - F_2[/tex]
as we know that two forces are equal in magnitude but opposite in direction so in order to find net force we need to subtract it
now from above equation
[tex]F_1 - F_2 = ma[/tex]
[tex]a = \frac{(F_1 - F_2)}{m}[/tex]
so here option A is correct