The correct option is B Oxidation state of phosphorous is +5.
Consider the oxidation number of P as x.
Valency of each oxygen which is having single bond with P will be considered as -1 and which is having double bond will be considered -2.
We can see molecule overall is neutral.
Valency of one oxygen which is having one-one bond with each P will be considered -2.
so,
2x+4×(−1)+3×(−2)=0
x=+5
Thus, oxidation state of P is +5.