The correct statement that describes the atoms of nitrogen and oxygen is:
They have valence electrons in the same energy level.
Both nitrogen (N) and oxygen (O) are in period 2 of the periodic table, which means they have valence electrons in the second energy level (n=2). Nitrogen has 5 valence electrons, while oxygen has 6, so they do not have the same number of valence electrons. They also do not have the same number of total electrons, as nitrogen has 7 electrons and oxygen has 8. Therefore, the statement about them having valence electrons in the same energy level is the most accurate.