Ammonia is amphoteric because it can act as both a Brønsted-Lowry acid and base. In an acid-base reaction, ammonia can donate a proton (H+) to act as an acid:
NH3 + H2O ⇌ NH4+ + OH-
And it can also accept a proton to act as a base:
NH3 + H+ ⇌ NH4+
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