The correct option is B Both Assertion and Reason are correct but Reason is not the correct explanation for Assertion
Forward bias is always kept small as compared to the reverse bias. This is because if forward bias is kept large, majority carriers in the emitter drift towards the collector through the base region with large velocity creating large amount of heat which may break covalent bonds and thus spoil the transistor. So, to keep low forward bias, low input impedance is used.
So, reason is unassignable, option (b) is right.