Answer is: the spectator ions in the this reaction is K⁺ and SO₄²⁻.
Chemical reaction: 2KOH(aq) + H₂SO₄(aq) → 2H₂O(l) + K₂SO₄(aq).
Ionic reaction: 2K⁺ + 2OH⁻ + 2H⁺ + SO₄²⁻ → 2H₂O + 2K⁺ + SO₄²⁻.
Net ionic reaction: 2OH⁻ + 2H⁺ → 2H₂O.
A spectator ion is an ion that exists as a reactant and a product in a chemical equation.