bond.

In the molecule $\mathrm{H}_{2} \mathrm{SO}_{4}$

Electronic configuration of Oxygen is $1 s^{2} 2 s^{2} 2 p^{4}$

sulphur is $1 \mathrm{s}^{2} 2 \mathrm{s}^{2} 2 \mathrm{p}^{6} 3 \mathrm{s}^{2} 3 \mathrm{p}^{4}$

hydrogen is $1 \mathrm{s}^{1}$

Total no. of outermost electrons $=6 \times 4+6 \times 1+1 \times 2=32$

no. of shared electrons $=2 \times$ no. of covalent bonds $=2 \times 8=16$

No. of unshared $\mathrm{e}^{-} \mathrm{s}=32-16=16$

Hence, the correct option is $\mathrm{B}$