The correct option is B False
Do not ever think that valency and oxidation state are same.
ValencyOxidation stateIt is the combining capacity of the element. NoO.S. is the charge (real or imaginary) present onplus or minus sign is attached to it. Eg.: NH3 thethe atom of the element when it is in combination.valency of N is +3 that of H is lIt may have plus or minus sign. Eg: in NH3, N has O.S. of−3 and that of H+1Valency of an element is usually fixed.O.S. of an element may have different values. It depends on the nature of compound in whichitis present. Eg.: S in Na2S4O6 is 2.5.Valency is always a whole number.O.S. of the element may be an interger or fractional.valency of the element cannot be zero (except for noble gases)O.S. of the element can be zero. eg.: O.S. in CH2Cl2 is zero.In general, elements like C, N and S exhibit constantEver the elements C, N and S exhibit variablevalency. Thus, valency of N in all its compounds isvalency. For example the O.S. of N in itsthreecompounds vary from +5 to −3 as: N2O5(+5), NO2(+4),N2O3(+3),NO(+2),N2O(+1),N2(0),N2H2(−2) and NH3(−3)