Helps to regulate the acid-base balance of the body
Regulates the metabolism of proteins, fats and carbohydrates
Required in many chemical reactions occurring in the body
Phosphorous is a major constituent of bones and teeth
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I think the right question is " Which of the following statements about phosphorous is not correct?" because 
The main function of phosphorus is in the formation of bones and teeth. It plays an important role in how the body uses carbohydrates and fats. It is also needed for the body to make protein for the growth, maintenance, and repair of cells and tissues.
The correct answer is:
B. Regulates the metabolism of proteins, fats and carbohydrates
Phosphorus does not directly regulate the metabolism of proteins, fats, and carbohydrates. Instead, it plays a critical role in the formation of bones and teeth, helps to regulate the acid-base balance of the body, and is required for many chemical reactions occurring in the body, particularly in the form of ATP (adenosine triphosphate), which is essential for energy transfer in cells.
