Oxidation state of nitrogen gas $(N_{2})$ is zero, as both the nitrogen atom possess same
electronegativity as well as same number of electrons. The oxidation states of ammonia,
nitrous oxide and nitric oxide are given below. Ammonia $(NH_{3})$
$x+3 (1) =0 $
$x =-3$
Nitrous oxide $\left( N _{2} O \right)$
$2(x)+1(-2) =0 $
$2x =2$
$x =+1$
Nitric oxide (NO)
$x+(-2)=0$
$x=+2$
Thus, nitrogen exhibits lowest oxidation state in case of ammonia