Step 1: Analyze the properties of NO$_2$ and NO$_2^+$.
- NO$_2$ is a free radical with an odd number of electrons, which makes it paramagnetic.
- NO$_2^+$ has an even number of electrons, making it diamagnetic.
Step 2: Analyze CO$_2$.
CO$_2$ is a linear molecule with no unpaired electrons, and it is diamagnetic.
Step 3: Conclusion.
The correct statement is (B) NO$_2$ is paramagnetic and NO$_2^+$ is diamagnetic.