The compound that cannot act both as oxidising and reducing agent is :
As we have learnt,
Oxoacids of Phosphorus -
Phosphorus forms a number of oxoacids. The important oxoacids of phosphorus with their formulas, methods of preparation and the presence of some characteristic bonds in their structures are given in Table given below.
The compositions of the oxoacids are interrelated in terms of loss or gain of H2O molecule or O-atom. The structures of some important oxoacids are given in later pictures. In oxoacids phosphorus is tetrahedrally surrounded by other atoms. All these acids contain at least one P=O bond and one P–OH bond. The oxoacids in which phosphorus has lower oxidation state (less than +5) contain, in addition to P=O and P–OH bonds, either P–P (e.g., in H4P2O6) or P–H (e.g., in H3PO2) bonds but not both. These acids in +3 oxidation state of phosphorus tend to disproportionate to higher and lower oxidation states. For example, orthophophorous acid (or phosphorous acid) on heating disproportionates to give orthophosphoric acid (or phosphoric acid) and phosphine.
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As in H3PO4 Phosphorous is present it's maximum oxidation number state hence it cannot act as a reducing agent.
Hence, the option number (2) is correct.
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