Step 1: Concept The number of donor atoms corresponds to the coordination number if the ligands are monodentate.
Step 2: Meaning The ion is $[\text{Ni(CN)}_4]^{2-}$.
Step 3: Analysis Cyanide ($\text{CN}^-$) is a monodentate ligand, meaning each cyanide ion has one donor atom (carbon) that coordinates with the nickel.
Step 4: Conclusion Since there are four cyanide ligands, there are a total of 4 donor atoms.
Final Answer: (B)