NH3 readily forms complex ions with transition metals due to its ability to act as a ligand, donating its lone pair of electrons to the empty d orbitals of these metals. In contrast, NH4+ lacks unpaired electrons, limiting its ability to bond with transition metals and making it only capable of substituting its hydrogen atoms. The formation of complexes involves interactions between electron donors and electron acceptors, which NH3 facilitates effectively. The presence of unpaired electrons in NH3 enhances its bonding potential compared to NH4+. Overall, NH3's electronic structure allows for complex ion formation, while NH4+ does not share this capability.