Which is best oxidising agent?
The inertness of s subshell electrons towards the bond formation is called inert pair effect or it can be said as the inactiveness of electrons present in the outermost shell (i.e. ns2) to get unpaired and involve in bond formation is called inert pair effect.
For example:
1) In 13th group, thallium can exhibit +1 and+3 oxidation states but it is stable in +1 oxidation state only due to inert pair effect
2) In the 14th group, lead shows both +2 and +4 oxidation states but it is stable in +2 oxidation state due to inert pair effect.
Due to this inert pair effect,
Stability of Pb2+>Sn2+>Ge2+ lower oxidation state stability increases down the group
Pb4+<Sn4+<Ge4+ higher oxidation state stability decreases down the group.
Pb2+>Pb4+
Sn4+>Sn2+
Ge4+>Ge2+
Thus, Pb4++2e−→Pb2+
Thus, Pb4+ salts are better oxiding agent being easily reduced to Pb2+.
Hence, the correct option is B