Question
Assertion : First ionization energy for nitrogen is lower than oxygen.
Reason : Across a period effective nuclear charge decreases.

Answer

d
The ionisation energy of $N$ is more than that of $O$ because $N$ has exactly half filled valence $p$ orbital. $_7N$ $1s^2\, 2s^2\,p^3$       $_8O$ $1s^2\, 2s^2\,p^4$ 

The nuclear charge increases across a period.

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