Under the Implicational Curry-Howard correspondence, propositions are simple types and assumptions are typed variables. The natural-deduction rules
correspond respectively to the typing rules
An assumption corresponds to the variable rule. Induction on a proof converts each rule into the matching typing construction; induction on a typing derivation reverses the process. Thus derivability of an implicational formula from assumptions is equivalent to inhabitation of its corresponding type.
By part (a), such a term would prove
in intuitionistic propositional logic. Consider the two-world Kripke model for intuitionistic propositional logic . Let hold only at and let hold nowhere. At both worlds fails, so holds at vacuously, while does not hold at . The displayed formula therefore fails at . By the Kripke completeness theorem for intuitionistic propositional logic, it is not derivable, so no simply typed lambda term inhabits that type.
No such first-order theory exists. Suppose axiomatized the Heyting algebras having only finitely many regular elements. Expand the language by constants and add
Every finite subset has a model: take a sufficiently large finite Boolean algebra, in which every element is regular. By the compactness theorem, the entire expanded theory has a model. Its reduct is a model of with infinitely many distinct regular elements, contradicting the proposed axiomatization.

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