The correct option is B H2PO−4
NH+4 and H3O+ can act as only conjugate acids as they can only donate a proton.
PO3−4 can act as only conjugate base as it can only accept a proton but H2PO−4 can act as both conjugate acid and conjugate base, as it can accept a proton to form H3PO4 and can donate a proton to form HPO2−4 and PO2−4.