(c)
The structure of $PO_{4}^{3 -}\ is$ $\left\lbrack \begin{array}{r}
O \\
| \\
O - P - O \\
|| \\
O
\end{array} \right\rbrack^{3 -}$
Here, there units negative charge is shared by four $O$ atoms and five bond pairs are shared between four P$-$O bonds
$\therefore\$Formal charge $= \frac{3}{4} = - 0.75$
$BO\$of $P - O$ bond $= \frac{5}{4} = 1.25$