Step 1: Understanding the Concept:
Formal charge compares the electrons an atom owns in a Lewis structure with its valence electrons. The formula is \(FC = V - N - \frac{B}{2}\), where \(V\) is valence electrons, \(N\) non-bonding electrons and \(B\) bonding electrons.
Step 2: Key Formula or Approach:
\(\text{H}_2\text{SO}_4\) has sulphur at the centre, joined to two \(-\text{OH}\) groups by single bonds and to two oxygen atoms by double bonds. Sulphur has no lone pair here.
Step 3: Detailed Explanation:
Sulphur: \(V = 6\), \(N = 0\), bonds \(= 2\) single \(+ 2\) double \(= 6\) bond pairs, so \(B = 12\).
\[ FC = 6 - 0 - \frac{12}{2} = 0 \]
The other choices need a different structure. A formal charge of \(+2\) appears only if all four S-O bonds are drawn as single bonds, and the negative values would need lone pairs on sulphur, which this molecule does not have in its accepted structure.
Final Answer:
Sulphur carries zero formal charge in sulphuric acid, option (D).
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