The correct option is D NH3
Lewis Concept (Electronic concept) :
Lewis acid - species which can accept an electron pair with the formation of a coordinate bond.
Lewis base - species which has a lone pair of electrons available for donation.
NH3 already has a lone pair on nitrogen so it can donate a lone pair of electrons thus it does not act as a lewis base.
Except NH3, all have vacant orbital to accept lone pair electrons thus they can act as lewis acid. Hence correct option is d.