The correct option is C Assertion is true but the reason is false
The polar regions of the earth are characterised by extremely cold temperatures and remain covered in ice all year around.
The Arctic (North Pole) and Antarctic (South Pole) circles of the earth are primarily considered as the polar regions and the average temperature in both these regions permanently remains below the freezing point of water.
Thus, animals surviving in these regions, like the polar bears of the Arctic, penguins of the Antarctic, aquatic seals, etc., require special adaptations to help them survive in the extreme cold.
Being mammals, seals are warm-blooded animals/homeotherms that can maintain a constant body temperature, irrespective of the changes in the external temperature. This is achieved due to the presence of the fatty blubber that acts as an insulator and reduces the loss of body heat.
Seals are not fishes; they are aquatic mammals.
Hence, the assertion is true but the reason is false.