(B) The central sulfur atom in $SO_4^{2-}$ has $6$ valence electrons. It forms $4$ bonds with oxygen atoms. The steric number is calculated as $\frac{

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(B) The central sulfur atom in $SO_4^{2-}$ has $6$ valence electrons. It forms $4$ bonds with oxygen atoms. The steric number is calculated as $\frac{1}{2}(V + M - C + A) = \frac{1}{2}(6 + 0 - 0 + 2) = 4$. Since the steric number is $4$,the hybridization is $sp^3$. Therefore,the shape of the $SO_4^{2-}$ ion is tetrahedral.