If the student's unknown is a colorless liquid with a boiling point measured to be about 78°C, it is most likely B. ethanol.
Water has a boiling point of 100°C, sodium hydroxide is a white solid, and phosphoric acid can be a white solid or colorless liquid but has a boiling point of 158°C. The closest match is ethanol, which is a colorless liquid with a boiling point of 78.4°C.