In this step, the bond between the carbon atom and the bromine atom in the tert-butyl bromide ($\mathrm{Me}_3 \mathrm{CBr}$) breaks, resulting in the formation of a tert-butyl carbocation ($\mathrm{Me}_3 \mathrm{C}^{+}$) and a bromide ion ($\mathrm{Br}^{-}$). This
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