Final answer:
Glass ionomer cement is the best option as a nonirritating protective base under a composite restoration, due to its biocompatibility, sealing ability, and fluoride release.
Step-by-step explanation:
When selecting a protective base for insulation under a composite restoration that is nonirritating, the suitable choice is C) Glass ionomer cement. Dental amalgam (A) is not used as a base due to its composition; it is a silver-containing alloy, which is about 50% mercury by weight and can be toxic. Zinc phosphate cement (B) can be irritating to the pulp and is not typically used for this reason. Composite resin (D) can be used in some cases, but it is not primarily a protective base material. Glass ionomer cement is biocompatible, provides a good seal, releases fluoride, and has adequate insulating properties, which makes it the preferred choice in this situation.