The correct options are
A of unavailability of d-orbitals
C Boron is so smaller
A boron atom only has 3 electrons in its outer level, and there is no possibility of it reaching a noble gas structure by simple sharing of electrons. Hence, Boron donates the lone pair of electrons to form the fourth bond. In addition to that Boron is a second period element hence, which makes it small in size and d-orbitals are unavailable as well. Hence, Boron cannot form more than 4 bonds.