The correct option is D Accepts OH− from water releasing proton
Boric acid is a weak monobasic acid.
It is not a protonic acid or Arrhenius acid that produces one H+ ion in water.
Instead, it acts as a lewis acid by accepting electrons from hydroxyl ion(OH−) of water as boron has one empty 2p orbital to accept electrons.
B(OH)3+2H2O→[B(OH)4]−+H3O+
Boric acid has 3 OH groups, but none of them ionizes in water to produce H+ ion. Hence, it is not protonic acid.