The correct option is D Assertion is incorrect but reason is correct.
Birds with eyes on the sides of their heads have a wide visual field, useful for detecting predators, while those with eyes on the front of their heads, such as owls, have binocular vision and can estimate distances when hunting. The eye of a bird most closely resembles, that of the reptiles. Unlike the mammalian eye, it is not spherical, and the flatter shape enables more of its visual field to be in focus. The lens is pushed further forward, increasing the size of the image on the retina.