France/Netherlands and Morocco/Spain as incorrect answers when there are no caveats is unfair since Spain borders Morocco through Ceuta, Melilla, and some other places, and French Saint-Martin borders Dutch Sint Maarten.
Considering Saint Martin/Sint Maarten is an overseas collective territory of France and an autonomous territory of the Netherlands respectively and not a direct French department or Dutch province, such as the case with French Guiana, saying that France therefore borders the Netherlands is a stretch at best.