The energies and structural and spectroscopic characteristics of endohedral (MO4©B20O 30 − ) and exohedral (MO4 · B20O 30 − ) isomers of oxoborate complexes with MO 4 − tetraoxo anions with 32 valence electrons located in the inner and outer spheres of the B20O30 cluster have been calculated by the density functional theory method (B3LYP). It has been demonstrated that, among the endohedral MO4©B20O 30 − clusters with strong multiply charged anions (VO 4 3− , CrO 4 2− , PO 4 3− , SO 4 2− , AsO 4 3− , SeO 4 2− , etc.), the isomer in which a “guest” tetrahedron MO4 is located at the center of the B20O30 cage and bonded to it through internal oxygen bridges M-O*-B is the most favorable one. Among the exohedral analogues MO4 · B20O 30 − , two most favorable isomers contain the “capping” MO4 tetrahedron bonded to the B20O30 cage through two and three external M-O-B bridges. For the complexes with doubly charged SO 4 2− and SeO 4 2− anions, the third exohedral isomer in which the sulfite or selenite group MO3 is bidentately coordinated to the oxidized B20O29(OO) cage with one peroxide bridge turns out to be close in energy to the above two isomers. For the systems with high negative charge n, the exohedral isomers are much more favorable than the endohedral isomer; however, with decreasing charge, the difference in energy between them decreases to ~10–18 kcal/mol, so that the exo–endo transition between them can require moderate energy inputs. For the endohedral complexes with singly charged ClO 4 − and BrO 4 − anions, two isomers with close energies are preferable in which the central atoms of the guest tetrahedra are reduced to the state of singly charged ions, while the oxoborate cage is oxidized to B20O26(OO)4 with four peroxide groups B-O-O-B and retains its closed (closo) structure. In the most favorable isomer of the complexes with multicharged ortho-anions BO 4 5− , CO 4 4− , and NO 4 3− , the outersphere anion is reduced to, respectively, borate, carbonate, and nitrate bidentately coordinated to the oxidized B20O29(O)2 cage with an open structure and two strongly elongated terminal B-O bonds. The results are compared with the data of previous calculations of endohedral and exohedral vanadate complexes MO4©V20O 50 − and MO4 · V20O 50 − with the same guest anions MO 4 − .
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