In the Lewis structure for SF4, there are:

a. 12 electrons surrounding the S.
b. 10 electrons surrounding the S
c. a total of 42 valence electrons.
d. Both a and c are correct.
e. None of the above are correct

2 answers

sulfur has 16 electrons total (according to the atomic number; 2 (most inner), 8 (next inner), 6 (further from core; aka valence electrons)

fluorine has 9 electrons total; 2(inner), 7 (outer; aka valence electrons)
I count 10 electrons around S.