I think there is a typo because I've never seen HSO4 2- before in my life. It should be HSO4-. For that, H is 1+ and each Oxygen is 2-0 totaling 8-. So the oxidation state of sulfur +1 - 8 = 7
So the oxidation state of sulfur is +6
A change of state (which is a physical change) can cause gas.
Alkenes on reaction with meta-chloroperoxybenzoic acid (MCPBA ) produces epoxides. When styrene is reacted with mCPBA it gives 2-phenyloxirane as shown below,