The correct option is B Both Assertion and Reason are correct but Reason is not the correct explanation for Assertion.
Chemotaxonomy and cytotaxonomy are based on two different concepts by which organisms are classified and placed into various taxa. Chemotaxonomy is based on similarities in the structure of certain compounds among the organisms being classified e.g., proteins, amino acids, nucleic acids, peptides etc. Cytotaxonomy deals with the relationships and classification of organisms using comparative studies of chromosomes e.g., the number, structure, and behaviour of chromosomes.
Thus, the correct answer is option B.