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Answer :
The formal charges of boron and nitrogen in the given structure are +1 and -1, respectively.
To determine the formal charges, we need to compare the number of valence electrons each atom has with the number of electrons it has in the structure.
Boron has an atomic number of 5 and typically has 3 valence electrons. In the given structure, boron is bonded to three other atoms, which means it has used up all of its valence electrons. Therefore, boron has a formal charge of +1 because it has one less electron than its neutral state.
Nitrogen has an atomic number of 7 and typically has 5 valence electrons. In the given structure, nitrogen is bonded to two other atoms and has a lone pair of electrons. This means that nitrogen has one extra electron compared to its neutral state. Therefore, nitrogen has a formal charge of -1 because it has one more electron than its neutral state.
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