In the Lewis theory of acid-base reactions, bases donate pairs of electrons and acids accept pairs of electrons. A Lewis acid is therefore any substance, that can accept a pair of non-bonding electrons. In other words, a Lewis acid is an electron-pair acceptor. A Lewis base is any substance, that can donate a pair of non-bonding electrons. A Lewis base is therefore, an electron-pair donor.
So, (c), (d), (e), (i) are Lewis acids and (a), (b), (f), (g), (h) are Lewis bases.