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Assertion : Sn in +2 oxidation state is ...

Assertion : Sn in +2 oxidation state is a reducing agent while Pb in + 4 state is an oxidising agent.
Reason : Inert pair effect is due to participation of s electrons in bond formation.

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C
In heavier elements, the tendency to show +2 oxidation state increases in the sequnence `Ge lt Sn lt Pb`. It is due to the inability of `ns^(2)` eletrons of valence shell to participate in bonding (inert pair effect).
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