Which of the following is incorrect for `H_(3)BO_(3)`

Options

A. It is a strong tribasic acid
B. It is prepared by acidifying an aqeous solution of borax
C. It has a layer structure in which planar `BO_(3)` units are joined by hydrogen bonds
D. It does not act as proton donor but acts as a Lewis acid by accpeting hydroxyl ion

Explanation

To determine which statement about \( H_3BO_3 \) (boric acid) is incorrect, we will analyze each option provided in the question.

### Step-by-Step Solution:

1. **Understanding Boric Acid**:
- Boric acid is represented as \( H_3BO_3 \).
- It is commonly known for its weak acid properties.

2. **Evaluating the Statements**:
- **Statement 1**: "It is a strong tribasic acid."
- **Analysis**: This statement is incorrect. Boric acid is a weak acid and is classified as a monobasic acid because it can donate only one proton (hydrogen ion) in solution.

- **Statement 2**: "It is prepared by acidifying an aqueous solution of borax."
- **Analysis**: This statement is correct. Boric acid can be prepared by adding hydrochloric acid to an aqueous solution of borax (\( Na_2B_4O_7 \cdot 10H_2O \)).

- **Statement 3**: "It has a layer structure in which planar \( BO_3 \) units are joined by hydrogen bonds."
- **Analysis**: This statement is correct. Boric acid has a layered structure where the planar \( BO_3 \) units are interconnected through hydrogen bonds.

- **Statement 4**: "It does not act as a proton donor but acts as a Lewis acid by accepting hydroxyl ions."
- **Analysis**: This statement is correct. Boric acid does not donate protons in the traditional sense but can accept hydroxyl ions, acting as a Lewis acid.

3. **Conclusion**:
- The only incorrect statement about \( H_3BO_3 \) is that it is a strong tribasic acid. Therefore, the answer is:
- **Incorrect Statement**: "It is a strong tribasic acid."