Each boron is attached to at least one hydrogen atom by a two-electron sigma bond. The three-centered B-H-B bond is denoted by S, the closed or free three-centered B-B-B bond is expressed as t, the two-centered B-Ht and B-B bond is denoted by x and y, respectively. As we know that boron compounds are electron-deficient compounds. But if each boron atom forms a three-centered bond, then the bond electron deficiency…