The N-atom in ammonia is sp3 hybridized and it remains so in the complex. On the other side, the B-atom in the free Lewis acid is sp2-hybridized and it becomes more sp3-hybridized in the complex. The staggered structure is more stable: eclipsed E(MP2) = -380.189902 a.u. and staggered E(MP2) = -380.191809 a.u.
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