The incorrect statement about the oxidation states of group 14 elements is

Thionyl chloride on reaction with white phosphorus gives a compound of phosphorus ' $C$ ' which on hydrolysis gives an oxo acid ' $O$ '. The correct statement about $C$ and $O$ are

I. Shape of ' $C$ ' is pyramidal

II. ' $O$ ' is a dibasic acid

III. ' $O$ ' is a monobasic acid

IV. ' $C$ ' on reaction with acetic acid given ' $O$ '

Which one of the following statements is not correct?

Consider the following.

Assertion (A) Phosphorus can form both phosphorus (III) and phosphorus (V) chlorides but nitrogen cannot form nitrogen (V) chloride.

Reason (R) The electronegativity of nitrogen is more than that of phosphorus.

The correct answer is