$A$ nonmetallic element of group $13$,used in making bulletproof vests,is an extremely hard solid of black colour. It can exist in many allotropic forms and has an unusually high melting point. Its trifluoride acts as a Lewis acid towards ammonia. The element exhibits a maximum covalence of four. Identify the element and write the reaction of its trifluoride with ammonia. Explain why the trifluoride acts as a Lewis acid.

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(N/A) The element is Boron $(B)$.
Reaction: $BF_3 + NH_3 \rightarrow F_3B \leftarrow NH_3$
Explanation: In $BF_3$,the boron atom has only $6$ electrons in its valence shell (incomplete octet). Therefore,it is electron-deficient and acts as a Lewis acid by accepting a lone pair of electrons from the Lewis base,ammonia $(NH_3)$.

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