The correct option is D SnCl4
Electron acceptors that have either incomplete octet or empty orbitals are Lewis acids.
In, BF3, Boron has only 6e− in its valance shell even after bonding with 3 fluorine atoms and hence can accept 2 more electrons to complete its octet.
In, AlCl3 also Al has 6 electrons in valance shell and can accept 2 more electrons.
In, BeCl2, Be has only 4 e− in valance shell and can accept 4 more electrons. Hence BF3, AlCl3, BeCl2 are Lewis acids.
In NH3, the octet of N is complete with 8 electrons. So, NH3 is not an Lewis acid.