(B) Lewis acid is defined as an electron pair acceptor.In the reaction $SnCl_2 + 2Cl^{-} \rightarrow [SnCl_4]^{2-}$,the $SnCl_2$ molecule accepts elec

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(B) Lewis acid is defined as an electron pair acceptor.In the reaction $SnCl_2 + 2Cl^{-} \rightarrow [SnCl_4]^{2-}$,the $SnCl_2$ molecule accepts electron pairs from the chloride ions $(Cl^{-})$.Since $SnCl_2$ accepts electron pairs to form the complex ion $[SnCl_4]^{2-}$,it acts as a Lewis acid.Therefore,the correct option is $B$.