The correct statement that describes the atoms of nitrogen and oxygen is:
They have valence electrons in the same energy level.
Nitrogen (atomic number 7) and oxygen (atomic number 8) are both in Period 2 of the periodic table. They share the same principal energy level (n=2) for their valence electrons. Nitrogen has 5 valence electrons, while oxygen has 6 valence electrons, so they do not have the same number of valence electrons.