Given below are two statements :
Statement (I): In octahedral complexes, when ${\Delta _o} < P$ high spin complexes are formed. When ${\Delta _0} > P$ low spin complexes are formed. Statement (II) : In tetrahedral complexes because of ${\Delta _t} < P$ , low spin complexes are rarely formed. In the light of the above statements, choose the most appropriate answer from the options given below :