The correct option is
B R−ORA Lewis acid is, therefore, any substance, such as the H+ ion, that can accept a pair of nonbonding electrons. In other words, a Lewis acid is an electron-pair acceptor.
BF3 is an electron-deficient molecule and has an empty p−orbital, so it can accept a pair of electrons, making it a Lewis acid. A Lewis acid can accept a pair of electrons from a Lewis base. The boron in BF3 is electron-poor and has an empty orbital, so it can accept a pair of electrons, making it a Lewis acid.
SnCl4 is a lewis acid. This is because chlorine being the more electronegative atom, pulls the shared pair of electrons towards itself, making tin electron deficient. As a result, Sn can accept electron pairs from molecules like NH3, thereby forming a coordinate bond.
R−OR are Lewis base where R denotes an alkyl group.
R−MgX is Lewis acid where R denotes alkyl group and X denote halogens.
Hence the correct answer is option (C).