(a) Hydroxyl ion is a Lewis base as it can donate an electron lone pair (OH–).
(b) Fluoride ion acts as a Lewis base as it can donate any one of its four electron lone pairs.
(c) A proton is a Lewis acid as it can accept a lone pair of electrons from bases like hydroxyl ion and fluoride ion.
(d) BCl3 acts as a Lewis acid as it can accept a lone pair of electrons from species like ammonia or amine molecules.