The formation of PH4
+ is difficult compared to
NH4
+ because
(1) Lone pair of P is optically inert
(2) Lone pair of P resides in almost pure p orbitals
(3) Lone pair of P resides at sp3 orbital
(4) Lone pair of P resides in almost pure s orbitals

Dear Pranjal Kamra,
option d is the correct answer. Lone pair of P resides in almost pure s orbital.
PH3 + H+ ------- >   PH4 +
As per Drago's rule, lone pair electron of P lies with s orbital and its non directional. So the overlapping nature is less as compare to ammonium ion in which the electron lies with hybrid orbital, and are directional.

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LONE PAIR OF  P  RESIDES AT SP3  ORBITAL
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