The correct option is
B oxidizing agent
Stannic chloride
SnCl4 act as an oxidising agent because of an element to act as an oxidising agent it has to have the ability to accept electrons.
In SnCl4, the oxidation state of Tin is +4. Tin is also capable of forming stable compounds and ions with the oxidation state of +2, due to inert pair effect that is, it is capable of gaining 2 electrons from some other source. As a result, the element/compound from which it gained electrons has been oxidised and stannic chloride itself gets reduced, this acts as an oxidising
agent.
Hence option B is correct.