We need to identify the element with the highest second ionization enthalpy (IE$_2$) among Carbon, Phosphorus, Nitrogen, and Oxygen.
Second ionization enthalpy is the energy required to remove an electron from the unipositive ion (M$^+$).
M$^+$(g) $\rightarrow$ M$^{2+}$(g) + e$^-$
Let's look at the electronic configurations of the M$^+$ ions:
\begin{itemize}
\item Carbon (C): Neutral C: $1s^2 2s^2 2p^2$.
C$^+$: $1s^2 2s^2 2p^1$. Removing an electron from $2p^1$.
\item Phosphorus (P): Neutral P: $1s^2 2s^2 2p^6 3s^2 3p^3$ (or [Ne] $3s^2 3p^3$).
P$^+$: [Ne] $3s^2 3p^2$. Removing an electron from $3p^2$.
\item Nitrogen (N): Neutral N: $1s^2 2s^2 2p^3$.
N$^+$: $1s^2 2s^2 2p^2$. Removing an electron from $2p^2$.
\item Oxygen (O): Neutral O: $1s^2 2s^2 2p^4$.
O$^+$: $1s^2 2s^2 2p^3$. Removing an electron from a half-filled $2p^3$ configuration.
\end{itemize}
Key factors affecting ionization enthalpy:
1. Nuclear Charge: Higher nuclear charge generally leads to higher IE.
2. Atomic/Ionic Size: Smaller size generally leads to higher IE.
3. Electronic Configuration: Electrons from stable (half-filled or fully-filled) subshells are harder to remove.
4. Screening Effect: Inner electrons screen outer electrons from the nucleus.
Comparing the M$^+$ ions:
\begin{itemize}
\item C$^+ ([He] 2s^2 2p^1$): Second period.
\item N$^+ ([He] 2s^2 2p^2$): Second period. Higher nuclear charge than C$^+$.
\item O$^+ ([He] 2s^2 2p^3$): Second period. Higher nuclear charge than N$^+$. Crucially, O$^+$ has a half-filled $2p^3$ subshell. This configuration is relatively stable, so removing an electron from it requires a significant amount of energy.
\item P$^+$ ([Ne] $3s^2 3p^2$): Third period. Electrons are in the $n=3$ shell, which are further from the nucleus and better screened than $n=2$ electrons. Thus, IE$_2$ for P is generally expected to be lower than for second-period elements like N or O with similar valence configurations for their ions.
\end{itemize}
Between C, N, O (all in the second period):
O$^+$ needs to lose an electron from a stable $2p^3$ configuration. This makes IE$_2$ for Oxygen exceptionally high for its period.
N$^+$ ($2p^2$) and C$^+$ ($2p^1$) do not have this $p^3$ stability for the ion.
Generally, IE increases across a period. So, for M$^+$ ions $2p^1, 2p^2, 2p^3, 2p^4$, the IE would generally increase.
C$^+$ ($2p^1$), N$^+$ ($2p^2$), O$^+$ ($2p^3$), F$^+$ ($2p^4$).
The exceptional stability of the $2p^3$ configuration of O$^+$ means that IE$_2$(O) is very high.
As seen in the previous question (Q.123), IE$_2$(O)>IE$_2$(F)>IE$_2$(N)>IE$_2$(C).
Actual values (kJ/mol):
IE$_2$(C) = 2353
IE$_2$(N) = 2856
IE$_2$(O) = 3388
IE$_2$(P): P$^+$ is [Ne]$3s^2 3p^2$. IE$_2$(P) = 1907 kJ/mol. This is lower than for the second-period elements due to larger size and increased screening.
So, comparing 2353 (C), 1907 (P), 2856 (N), 3388 (O).
Oxygen has the highest second ionization enthalpy among the given options.
\[ \boxed{\text{Oxygen}} \]