The correct option is A H3PO4
A reducing agent is that which can release electrons.
An oxidizing agent is that which can accept electrons easily.
Oxidation number of P in H3PO4:
3(+1)+x+4(−2)=0
3+x−8=0
x=+5
Here, P has its highest oxidation state +5 implying that it cannot further release more electrons to act as a reducing agent. Therefore, H3PO4 can act only as an oxidizing agent.