Step 1: Approach
Balance the half reaction in acid by charges and see how many electrons appear.
Step 2: Equation
\[ \text{ClO}_4^- + 4\text{H}^+ + 4e^- \to \text{ClO}_2^- + 2\text{H}_2\text{O} \]
Step 3: Check the balance
Oxygen: 4 on the left, $2+2=4$ on the right. Hydrogen: 4 on the left, 4 on the right. Charge on the left: $-1+4-4=-1$. Charge on the right: $-1$. The equation is balanced with 4 electrons.
Step 4: Scale by n
For $n$ mol of reactant the electron gain is $4n$ mol, so (B) is correct.
Final Answer:
Each Cl atom goes from +7 to +3, gaining 4 electrons, so n mol gain 4n electrons, option (B).
\[ \boxed{4n} \]