The answer is - 0.138 M. The buffer pH can be determined using the Henderson equation. Here,

acts as a weak acid and

serves as its corresponding conjugate base. The weak acid has two protons, while the base contains one. The equation can therefore be expressed in terms of protons transferred. Phosphoric acid can donate protons in three stages; the equation we’ve referenced pertains to the second stage, as the acid then has only two protons available and the base only one. Given the concentration of the acid as 0.10 M, we need to calculate the concentration of the base necessary to form a buffer with a pH of exactly 7.0. Substituting the values into the equation leads us to the solution. Cross-multiplying, we find that [base] = 1.38(0.10), yielding [base] = 0.138. Therefore, the concentration of the base needed for the buffer is 0.138 M.
Molarity is defined as the number of moles present in one liter of solution. Given the mass of NH₃ is 2.35 g and its molar mass is 17 g/mol, the moles of NH₃ in 2.35 g can be calculated as 2.35 g / 17 g/mol = 0.138 mol. Consequently, in a 0.05 L solution, the number of moles amounts to 0.138 mol. Therefore, the concentration in 1 L is: 0.138 mol / 0.05 L x 1L = 2.76 mol. Thus, the molarity of NH₃ is 2.76 M.