Concept:
A Lewis acid is a chemical species that can accept an electron pair. This behavior occurs in molecules with electron-deficient atoms or atoms that can expand their octet due to available d-orbitals.
Step 1: {Examine BF$_3$.}
Boron in BF$_3$ has only 6 electrons in its valence shell (incomplete octet). It is a classic electron-deficient molecule that readily accepts an electron pair.
Step 2: {Examine SiF$_4$ and PF$_5$.}
Silicon and Phosphorus have empty d-orbitals in their valence shells. This allows them to act as Lewis acids by accepting electron pairs from Lewis bases to form coordinate bonds, expanding their octet (e.g., forming $[SiF_6]^{2-}$ or $[PF_6]^-$).
Step 3: {Identify the set where all components act as Lewis acids.}
All three components in set (B)—BF$_3$ (incomplete octet), SiF$_4$ (octet expansion), and PF$_5$ (octet expansion)—can accept electron pairs, satisfying the Lewis acid definition.