The correct option is C Both A and B
According to Lewis concept of acids and bases, an acid is a substance which can accept a lone pair of electrons whereas a base is a substance which can donate a lone pair of electrons.
Type of lewis base
Neutral molecules containing a lone pair of electrons on the central atom like PH3, NH3. Such molecules can readily donate their lone pairs and hence qualify as Lewis bases.
While BCl3 cannot donate a lone pair of electrons.