When gold (Au) dissolves in aqua regia, a mixture of concentrated nitric acid and hydrochloric acid, it reacts to form a complex ion. The process is represented by the following reaction:
\[
\text{Au} + 4 \text{HCl} + \text{HNO}_3 \rightarrow \text{H[AuCl}_4] + 2 \text{H}_2\text{O} + \text{NO}.
\]
The complex ion formed is \( [\text{AuCl}_4]^- \), where chlorido ions (Cl-) are coordinated to the central metal ion (gold, Au). This is a typical coordination compound.
Step 1: Identify the Oxidation State of Gold.
To determine the oxidation state of gold (Au) in the complex ion \( [\text{AuCl}_4]^- \), we can use the following steps:
Let the oxidation state of gold be \( x \). In the chloride ligands, chlorine has an oxidation state of \( -1 \). So, for the complex ion:
\[
x + 4(-1) = -1.
\]
Simplifying:
\[
x - 4 = -1 \quad \Rightarrow \quad x = +3.
\]
Thus, the oxidation state of gold in this complex is \( +3 \).
Step 2: Determine the IUPAC Name.
The complex ion formed is \( [\text{AuCl}_4]^- \). According to **IUPAC naming conventions:
- The prefix tetra- is used for four chloride (Cl) ligands.
- The central metal, gold (Au), is named as aurate.
- The oxidation state of the metal, which is \( +3 \), is indicated in Roman numerals as (III).
Therefore, the correct IUPAC name of the complex ion \( [\text{AuCl}_4]^- \) is **Tetrachloridoaurate (III)**.
Conclusion:
The correct IUPAC name of the complex ion formed when gold dissolves in aqua regia is \( \mathbf{Tetrachloridoaurate (III)} \).
Thus, the correct answer is \( \mathbf{(C)} \).