Correct option of this question will be (A)
Explanation —
Formal charge on an atom $=$ No. of valence electrons – total no. of electrons of lone pairs $-\frac{1}{2}$ [no. of shared electrons]
Thus, for $\mathrm{PO}_4^{3-}$ ions, 3 single bonded oxygen atoms have formal charge $=-1$ and double bonded oxygen has formal charge $=0$.
Formal charge on $\mathrm{O}$ atoms $=\frac{-3}{4}=-0.75$
$\mathrm{P}-\mathrm{O}$ bond order $=\frac{5}{4}=1.25$
(5 bonds between 4 oxygen atoms)