(c)
$B(OH)_{3}$ is not protonic acid because it does not give proton on ionisation directly while it acts as Lewis acid due to a acceptance of $OH^{-}$from water and forms a hydrated species.
$B(OH)_{3} + H_{2}O \rightarrow \left\lbrack B(OH)_{4} \right\rbrack^{-} + H^{+}$