The correct option is A BF3
Lewis acids are electron pair acceptors which accept the electron pairs in vacant p or d orbital.
a) In BF3, F donates the electron density in a vacant p orbital via strong back bonding (2pπ−2pπ). Hence, p orbital is not available to accept electrons.
b) In BCl3, Cl donates the electron density in a vacant p orbital via poor back bonding (2pπ−3pπ). Hence, there is less availability to accept electrons.
c) In BBr3, Br donates the electron density in a vacant p orbital via very poor back bonding (2pπ−4pπ). Hence, p orbital is almost completely available to accept electrons.
Hence, BF3 has the least acidic character.