The fomula is NH4 (1+)
There are only two elements N and H.
As per oxidation state rules, the most electronegative element will have a negative oxidation state and the other element will have a positive oxidation state.
N is more electronative than H, so H will have a positive oxidation state and nitrogen will have a negative oxidation state.
You can also use the rule that states the hydrogen mostly has 1+ oxidation state,except when it is bonded to metals.
In conclusion the oxidation state of H in NH4 (1+) is 1+.
Now you must know that the sum of the oxidations states equals the charge of the ion, which in this case is 1+.
That implies that 4* (1+) + x = 1+
=> x = (1+) - 4(+) = 3-
Answer: the oxidation state of N is 3-, that is the option b.