Dealing with a polyprotic acid such as Phosphoric Acid is quite aggravating, but I assume it is a necessary evil.
For Part A of the particular question attached, I made an assumption that the H3PO4 form the acid and the PO4^3- phosphate ions are not particularly pertinent and the concentration of those are negligible, because of the pH range of the buffer, 7.40. The pKa of the second dissociation constant is 7.2, so the question is dealing with the H2PO4^1- form of the polyprotic acid.
Knowing that I simply plugged the pka value and the desired pH into the Henderson Hasselbach equation to calculate the ratio of the base to the acid. That being said, I did this merely on a hunch. I have little experience with polyprotic acids, but a moderate amount of experience with monoprotic acids.
I have not began work on Part B, seems like I need to understand Part A first.