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In the reaction IrO2 to Ir3+, three electrons are transferred. Here's why:
IrO2: Iridium (Ir) has a +4 oxidation state in IrO2.
Ir3+: Iridium has a +3 oxidation state in the Ir3+ ion.
Electron Transfer: To go from +4 to +3, iridium must gain one electron. However, since the reaction involves a single iridium atom, a total of three electrons are transferred to balance the charges.