Step 1: Find out the number of empty orbitals or lone pairs in each compound:
In option A, there is 1 lone pair and 0 empty orbitals.
In option B, there is 0 lone pair and 1 empty orbital.
In option C, there are 2 lone pairs and 0 empty orbital.
In option D, there is 1 lone pair and 0 empty orbital.
Step 2: Molecules with lone pairs act as lewis bases and those with empty orbitals act as Lewis acids.
Option A is lewis Base.
Option B is lewis Acid.
Option C is lewis Base.
Option D is lewis Base.