(A) In the complex $Ni(CO)_4$,$CO$ is a neutral ligand with an oxidation state of $0$.Let the oxidation state of $Ni$ be $x$.Then,$x + 4(0) = 0$,which

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The oxidation state of $Ni$ in $Ni(CO)_4$ is $+4$.

(A) In the complex $Ni(CO)_4$,$CO$ is a neutral ligand with an oxidation state of $0$.Let the oxidation state of $Ni$ be $x$.Then,$x + 4(0) = 0$,which gives $x = 0$.Therefore,the oxidation state of $Ni$ is $0$.Statement $A$ claims the oxidation state is $+4$,which is incorrect.