The correct option is
B SO2The compounds which have a lone pair of electrons which they can donate and at the same time have vacant d orbitals which can accept electrons can act as both Lewis acid as well as Lewis base.
In SO2, molecule sulphur has 16 electrons
The electronic configuration is- 2,8,6
It means S has 6 electrons in its valence shell
In SO2, S forms a double bond with each O, i.e., O=S=O even though 2 electrons (one lone pair) present over that can be donated hence it acts as Lewis Base.
But, when SO2 interacts with H2O, it accepts a pair of electrons to form H2SO3 (sulphurous acid).
Hence, SO2 behaves as both, i.e., Lewis Acid as well as Lewis Base.