The correct option is C Assertion is correct but Reason is incorrect.
In vertebrates, the lungs, liver, and skin are referred as accessory excretory organs, because besides the urinary system these organs also participate in the removal of waste products from the body. The liver is the principal organ for the excretion of cholesterol, bile pigments (bilirubin and biliverdin) and inactivated products of steroid hormones, some vitamins, and many drugs. It secretes these substances in the bile and indirectly helps by forming urea. It has no direct role in urine formation. Therefore, the correct answer is option C.