Explanation:
Given reaction:Atomic number of Electronic configuration of Atomic number of Electronic configuration of Therefore, B is electron deficient.Now, 'P' forms three bonds with hydrogen using its three electrons present in 3p-orbitals and 2 electrons remain with P as a lone pair, which it donates to the boron atom.Therefore, complex is formed by the donation of a pair of electrons from the outer shell of phosphorus of PH to the boron atom of . Thus, is acting as a Lewis base and is acting as a Lewis acid.Hence, the correct option is (B).