Answer
The formal charge of Oxygen is +1 and the formal charge of Boron is -1. Both the charges cancel each other giving an overall charge of 0.
Work Step by Step
Formal Charge (FC) = [number of valence electrons] - [number of non-bonding electrons] - 1/2 [shared electrons]
FC (Oxygen)= 6-2-3 = +1
FC (Boron) = 3-0-4 = -1
FC (Carbon) = 4-0-4 = 0
FC (Fluorine) = 7-6-1 = 0
FC (hydrogen) = 1-0-1 = 0
