The correct option is A CH+3
CH+3 is the ion with the greatest potential to act as a Lewis acid. The C atom has 6 valence electrons and thus incomplete octet. It has ability to accept a pair of electrons from suitable acid.
In other molecules, CN−, NH3 , BF−4 and CO2, all the atoms have completed their octet. Hence, none of them have tendency to accept and electron pair. Hence, they do not act as lewis acids.