(A) In the complex $Ni(CO)_4$,the ligand $CO$ (carbonyl) is a neutral ligand with an oxidation state of $0$. Therefore,the oxidation number of $Ni$ is

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$Ni(CO)_4$ has an oxidation number of $+4$ for $Ni$

(A) In the complex $Ni(CO)_4$,the ligand $CO$ (carbonyl) is a neutral ligand with an oxidation state of $0$. Therefore,the oxidation number of $Ni$ is calculated as: $x + 4(0) = 0$,which gives $x = 0$. Thus,statement $(A)$ is incorrect because the oxidation number of $Ni$ is $0$,not $+4$.