$STATEMENT-1$: $Pb^{4+}$ compounds are stronger oxidizing agents than $Sn^{4+}$ compounds.
$STATEMENT-2$: The higher oxidation states for the group $14$ elements are more stable for the heavier members of the group due to 'inert pair effect'.

• A
  $STATEMENT-1$ is True,$STATEMENT-2$ is True; $STATEMENT-2$ is correct explanation for $STATEMENT-1$
• B
  $STATEMENT-1$ is True,$STATEMENT-2$ is True; $STATEMENT-2$ is $NOT$ a correct explanation for $STATEMENT-1$
• C
  $STATEMENT-1$ is True,$STATEMENT-2$ is False
• D
  $STATEMENT-1$ is False,$STATEMENT-2$ is True