(b)
Coordinate bond is formed.
$\left( C_{2}H_{5} \right)_{2}O \longrightarrow BH_{3}$
$\left( C_{2}H_{5} \right)_{2}O$ gives one lone pair of electron to $BH_{3}$. So, it is called electron pair donar and $BH_{3}$ is called electron pair acceptor.