Ans. (C)
Explanation:
If an element is in its highest possible oxidation state in a compound, it behaves as oxidizing agent only.
If an element is in its lowest possible oxidation state in a compound, it behaves as reducing agent only.
If an element oxidation state is between its maximum and minimum possible oxidation states, it acts like both an oxidizing and reducing agent.
In H3PO4, P is in +5 oxidation state and hence can act like a strong oxidising agent. In the rest, the oxidation state is between their maximum and minimum.