Which of the following is incorrect for `H_(3)BO_(3)`
A. It has a layer structre in which `H_(3)BO_(3)` units are joined by hydrogen bonds
B. It is obtained by treating borax with conc. `H_(2)SO_(4)`
C. It does not act as a proton donor but acts as an lewis acid by accepting hydroxyl ions.
D. None of these
