The correct options are
C NaCl
D Mg(OH)2
According to Arrhenius theory, an acid is a substance that gives rise to H+ ions as the cations, when dissolved in water. Similarly, a base is a substance that gives rise to OH− ions as the anions, when dissolved in water.
NaCl and Mg(OH)2 dissociates when dissolved in water, as shown below.
NaCl(aq) → Na+(aq) + Cl−(aq)Mg(OH)2(aq) → Mg+(aq) + OH−(aq)
In both the cases, H+ ions are not released. Hence, according to Arrhenius theory, they are not acids.
Also, Mg(OH)2 is a base as it gives OH− ions on dissociation and NaCl is a salt.