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Degree of reduction = Total valence electrons of all the atoms / Total carbon atoms
No. of Valence electrons are as follows  Sulfur =6, Phosphorus = 5,Carbon = 4, Hydrogen = 1 Oxygen = (-2), Nitrogen = (-3),
Hence Degree of reduction = {4x2 + 1x2 +  (-2)x4} / 2 = 1
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