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And thus in the given reaction, the oxalic acid salt is the acid, which means that $(HO)_2BO^(-)$, the boric acid salt, is the base............

$underbrace(""^(-)"O(O=)CC(=O)OH")_color(red)"the acid" + underbrace("(HO)"_2"BO"^(-))_color(blue)"the base"rarr^(-)"O(O=)CC(=O)O"^(-) +"B(OH)"_3$

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