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Q. Assertion (A) The highest oxidation state of osmium is $+8$.
Reason (R) Osmium is a $5 d$-series element.

The d-and f-Block Elements

Solution:

Both Assertion and Reason are correct but Reason is not the correct explanation of Assertion. The highest oxidation state of osmium is $+8$ due to its ability to expand their octet by using its all 8 electrons ($ 2$ from $6 s$ and $6$ from $5 d$ ).