The correct option is C Oxidation state of oxygen in H2O is +2.
There are numerous cases where the oxidation state and valency are the same for an element.
Example: H has a valency of 1 and its oxidation state is also +1 in H+.
The oxidation state of N in NH3 is -3 while the oxidation state of O in H2O is -2.
Valency is the number of electrons required by an element to complete its octet. So, while going from left to right across a period, the valency first increases and then decreases.
For example, the valency of group 1, group 14, and group 17 elements is 1, 4, and 1, respectively.