\({n_{{P_2}{O_5}}} = \dfrac{{28,4}}{{142}} = 0,2(mol)\;;\,\,\,{n_{{H_2}O}} = \dfrac{{90}}{{18}} = 5(mol)\).
\(\begin{array}{l}\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,{P_2}{O_5} + 3{H_2}O \to 2{H_3}P{O_4}\\Pt(mol)\;\,\,\,\,\,1\;\;\;\;\;\;\;\;\;\;\;3\;\;\;\;\;\;\;\;\;\,\,\,\,\,2\\Đb(mol)\,\,0,2\,\,\,\,\,\,\,\,\,\,\,\,5\end{array}\)
\(Nx:\dfrac{{0,2}}{1} < \dfrac{5}{3}\)
=> Nước dư, P2O5 hết
\({n_{{H_3}P{O_4}}} = 2\,\,{n_{P{}_2{O_5}}} = 0,4\,\,(mol)\;\)
\({m_{{H_3}P{O_4}}} = 0,4. 98= 39,2\,\,(gam) \)
=> Chọn C.