Answer: Potassium hydroxide, KOH, is considered a <u>BASE</u> in an acid-base reaction because it <u>ACCEPTS</u> a hydrogen ion from the other reactant.
According to Brønsted–Lowry acid–base theory, Base is a specie which accepts proton (H⁺) while, Acid is a specie which donate proton. Bases may contain a negative charge or lone pair of electrons, while, Acids contain positive charge or a neutral atom with incomplete octet.
In given statement KOH is acting as a base because it contains a negatively charged hydroxyl group which can accept proton from a acid, i.e.