Statement (A):In ground state Phosphorus contains 3 unpaired electrons

Statement (B):In $1^{\mathrm{st}}$excited state Phosphorus contains 5 unpaired electrons

Statement (C):In $2^{\mathrm{st}}$ excited state Sulphur having 6 unpaired electrons

All the three statements are conceptual facts

In ground state Phosphorus contains 3 unpaired electrons

In $1^{\mathrm{st}}$ excited state Phosphorus contains 5 unpaired electrons

In $2^{\mathrm{nd}}$ excited state Sulphur having 6 unpaired electrons