The correct statement is:
They have valence electrons in the same energy level.
Nitrogen (N) and oxygen (O) are both in the same period (Period 2) of the periodic table, meaning they have their valence electrons in the same principal energy level, which is the second energy level (n=2). However, they have different numbers of valence electrons: nitrogen has 5 valence electrons, and oxygen has 6 valence electrons.