Tertiary-Butyl cation is an example of a carbocation. 
State whether a carbocation is a Lewis acid or a Lewis base, and explain your reasoning.
Definitions:
QBO
Abbreviation for QuickBooks Online, a cloud-based accounting software designed for small and medium-sized businesses.
3-Way Match
A process in accounts payable to compare the purchase order, delivery receipt, and invoice before processing a payment, ensuring accuracy and preventing fraud.
Internal Control
A framework used by businesses to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud.
Vendor Transactions
Financial interactions or exchanges between a business and its suppliers or service providers.
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