Correct Answer - B
N, B, and C are the elements of second period. These elements cannot form `ppi-dpi` bonds as they do not possess `d-`orbitals in their valence shell. On the other hand, S, an element of third period has, `3d` orbitals and, hence, can form `ppi-dpi` bonds with oxygen. In this bonding, the `d-`orbitals of S overlap with the `p-`orbitals of the O atom.
