Option 1: Bronchi are air passages that branch off from the trachea and carry air into the lungs. They play a crucial role in the process of breathing by allowing the exchange of oxygen and carbon dioxide in the lungs.

Option 2: Bowman`s capsule is a part of the nephron in the kidneys. It is not involved in the process of breathing. Bowman`s capsule functions in the filtration of blood to form urine.

Option 3: The diaphragm is a dome-shaped muscle located beneath the lungs. It plays a vital role in the process of breathing by contracting and relaxing, which causes the lungs to expand and contract, allowing air to enter and leave the lungs.

Option 4: The trachea, also known as the windpipe, is a tube that connects the throat to the lungs. It is an essential part of the respiratory system and is involved in the process of breathing. The trachea allows air to pass from the throat into the lungs.

Therefore, option 2, Bowman`s capsule, is the correct answer as it is the only option that does not take part in the process of breathing.