Boron shows single oxidation state due to absence of :

inner pair effect

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screening effect

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isotope effect

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none

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Solution

The correct option is A inner pair effect
Boron shows single oxidation state due to absence of inert pair effect.It means that the $1 S^{2}$ electrons in boron participate in chemical bonding(Non participation inner ns electrons in bonding is inert pair effect).
Hence option A is correct.

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