The correct option is B Both Assertion and Reason are correct but Reason is not the correct explanation for Assertion.
The cell membrane is a biological membrane that separates the interior of all cells from the outside environment. The cell membrane is made up of protein and lipid bilayer in all types of cells; animal, plant, bacteria etc. The cell wall of plants is a very tough, flexible and rigid layer made up of cellulose. Thus, the correct answer is option B.