Which of the following pairs of elements have the same number of neutrons?

For ¹⁴N: neutrons = 14 − 7 = 7. For ¹⁶O: neutrons = 16 − 8 = 8. Wait — rechecking: ¹⁴N has 7 neutrons and ¹⁶O has 8 neutrons. The correct isobaric/isotonic pair here is ¹²C (6 neutrons) and ¹⁴N (7 neutrons) — neither matches. Actually ¹⁴C (8 neutrons) and ¹⁶O (8 neutrons) would match, but that option is not listed. Among the given options, ¹⁴N and ¹⁶O is the closest distractor pair; however, ¹²C and ¹⁴N both have 6 and 7 neutrons respectively. Option A: ¹²C has 6 neutrons, ¹⁴N has 7 — not equal. Option C: ¹⁴N has 7 neutrons, ¹⁶O has 8 — not equal. Re-evaluating: ¹³C has 7 neutrons and ¹⁴N has 7 neutrons — these are isobaric nuclides with equal neutron numbers.