Step 1: Understand highest oxidation states.
The highest oxidation state of an element depends on the number of valence electrons available for bonding, especially with highly electronegative elements like oxygen or fluorine.
Step 2: Analyze manganese (Mn).
Manganese (Z = 25) has electronic configuration \([\mathrm{Ar}]\,3d^5 4s^2\).
It can show a maximum oxidation state of \(+7\), as seen in compounds like \(\mathrm{KMnO_4}\).
Step 3: Analyze chlorine (Cl).
Chlorine (Z = 17) has electronic configuration \([\mathrm{Ne}]\,3s^2 3p^5\).
It can show a maximum oxidation state of \(+7\), as seen in \(\mathrm{HClO_4}\) and \(\mathrm{Cl_2O_7}\).
Step 4: Check other elements.
Cr: Maximum oxidation state is \(+6\).
V: Maximum oxidation state is \(+5\).
S: Maximum oxidation state is \(+6\).
Step 5: Conclusion.
Manganese and chlorine both exhibit the highest oxidation state of \(+7\).