Highest oxidation state of manganese in fluoride is +4 (MnF₄) but highest oxidation state in oxides is +7 (Mn₂O₇) because

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fluorine is more electronegative than oxygen

In covalent compounds, fluorine can form single bond only while oxygen forms double bond.

fluorine does not possess d-orbitals

fluorine stabilizes lower oxidation state

answer is D.

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Detailed Solution

Higher oxidation state is related to the number of bond formation in the compound. Since Fluorine(F) can form only single bonds while Oxygen(O) forms double bond

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