Which items cannot be smelted in neither the smoker nor the blast furnace?

Solution 1:

Items that may be used in a smoker

Raw food items only. Notable exception is Chorus Fruit; although it is edible, it cannot be cooked in a smoker because its smelting product (Popped Chorus Fruit) is not edible.

• Raw Porkchop → Cooked Porkchop
• Raw Beef → Steak
• Raw Chicken → Cooked Chicken
• Raw Cod → Cooked Cod
• Raw Salmon → Cooked Salmon
• Potato → Baked Potato
• Raw Mutton → Cooked Mutton
• Raw Rabbit → Cooked Rabbit
• Kelp → Dried Kelp

Items that may be used in a blast furnace

Ores of any type, Chain/Iron/Gold armor and tools, and Ancient debris only. Note that block types cannot be smelted in a blast furnace—you will only get ore items from the blast furnace (nuggets, iron, etc).

• Ancient Debris → Netherite Scrap
• Gold Ore → Gold Ingot
• Iron Ore → Iron Ingot
• Diamond Ore → Diamond
• Lapis Lazuli Ore → Lapis Lazuli
• Redstone Ore → Redstone Dust
• Coal Ore → Coal
• Emerald Ore → Emerald
• Nether Gold Ore → Gold Ingot
• Nether Quartz Ore → Nether Quartz
• Chain/Iron/Gold Armor → Iron/Gold Nugget
• Iron tools → Iron Nugget

Items that may be only used in a furnace

The furnace may be used to smelt any of the items in the other sections. However, ONLY the furnace may be used to smelt these items:

• Sand → Glass
• Cobblestone → Stone
• Sandstone → Smooth Sandstone
• Red Sandstone → Smooth Red Sandstone
• Stone → Smooth Stone
• Block of Quartz → Smooth Quartz
• Clay Ball → Brick
• Netherrack → Nether Brick
• Nether Bricks → Cracked Nether Bricks
• Clay → Terracotta
• Stone Bricks → Cracked Stone Bricks
• Dyed Terracotta → Glazed Terracotta
• Log/Stripped Log → Charcoal
• Wood/Stripped Wood → Charcoal
• Chorus Fruit → Popped Chorus Fruit
• Wet Sponge → Sponge
• Sea Pickle → Lime Dye
• Cactus → Green Dye

Sources

• Minecraft Wiki:
  • Smelting
  • Smoker
  • Blast Furnace