The correct option is D K+,SO2−4
A spectator ion is an ion that exists as a reactant and a product in a chemical equation. in the reaction of potassium hydroxide with sulphuric acid:
K++OH−+H++SO2−4→K++SO2−4+H2O
K+ and SO2−4 ions remain same on both sides of reaction. Thus these are the spectator ions.