N(CH$_3$)$_3$ and P(CH$_3$)$_3$ both act as Lewis bases and can act as ligands. However, P(CH$_3$)$_3$ has a stronger $\pi$-acceptor character compared to N(CH$_3$)$_3$ due to the availability of d-orbitals in phosphorus, leading to differences in their bonding with transition metals.
Match List - I with List - II:
List - I:
(A) \([ \text{MnBr}_4]^{2-}\)
(B) \([ \text{FeF}_6]^{3-}\)
(C) \([ \text{Co(C}_2\text{O}_4)_3]^{3-}\)
(D) \([ \text{Ni(CO)}_4]\)
List - II:
(I) d²sp³ diamagnetic
(II) sp²d² paramagnetic
(III) sp³ diamagnetic
(IV) sp³ paramagnetic