An electron pair donor is a Lewis base and an electron pair acceptor is a Lewis acid. Which among the following statements is correct?

A

$$NH_3$$ is a Lewis acid, because nitrogen has only 6 electrons around it.

B

$$BF_3$$ is a Lewis base, because fluorine has 8 electrons around it.

C

$$NF_3$$ is a Lewis base, because nitrogen has a lone electron.

D

$$BCl_3$$ is a Lewis acid because it has only 6 electrons around it.