Given below are two statements:
Statement (I): In octahedral complexes, when \( \Delta_o < P \) high spin complexes are formed. When \( \Delta_o > P \) low spin complexes are formed.
Statement (II): In tetrahedral complexes because of \( \Delta_t < P \), low spin complexes are rarely formed.
In the light of the above statements, choose the most appropriate answer from the options given below: