(B) In the presence of moisture,$SO_2$ acts as a reducing agent because it gets oxidized to $SO_4^{2-}$ ions.$SO_2 + 2H_2O \rightarrow SO_4^{2-} + 4H^

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(B) In the presence of moisture,$SO_2$ acts as a reducing agent because it gets oxidized to $SO_4^{2-}$ ions.$SO_2 + 2H_2O \rightarrow SO_4^{2-} + 4H^+ + 2e^-$.Since it releases electrons in this process,it acts as a reductant and undergoes the loss of electrons.