The answer to your question is "A. a lower frequency of the siren.
Because the person in back of the ambulance will hear a lower frequency of the siren. This is because the waves are stretched out. A longer wavelength results in a lower frequency.
If there are equal forces in both directions and there is no motion, the net force is 0 Newtons. This is because you'd be subtracting 100 from 100 which just equals 0.