The correct option is B Both Assertion and Reason are correct but Reason is not the correct explanation for Assertion.
Plants cells are characterized by the presence of cellulosic cell wall around the cell membrane while the outermost covering of animal cell is cell membrane; they lack the cell wall.
The large central vacuole in plant cells store water and wastes and occupy 80% of cell volume. This large water-filled vacuole exerts pressure on the cell membrane and presence of rigid cell wall enables the plant cells to withstand this turgor pressure. On the other hand, animal cells have several small vacuoles and hence no such pressure is exerted by them on the cell membrane. So, the correct answer is option B.