The correct option is C BI3
In BF3, boron has a vacant 2p-orbital and each fluorine has fully filled unutilised 2p-orbitals. Fluorine transfers two electrons to vacant 2p-orbital of boron, thus form pπ−pπ bond (dative or back bonding). This bond reduces the electron deficiency of boron atom, hence its Lewis acid character decreases. The tendency to form back, bonding is maximum in BF3 and decreases from BF3 to BI3. Thus BI3 acts as a strongest Lewis acid.