The correct option is D Both Assertion and Reason are incorrect
Isotopes have same atomic number, same number of electrons and same number of protons. But isotopes have different mass numbers and different number of neutrons.
For example 3517Cl and 3717Clare two isotopes of chlorine. 3517Cl has 17 electrons, 17 protons and atomic number 17. It has 18 neutrons and mass number of 37. 3717Cl has 17 electrons, 17 protons and atomic number of 17. It hs 20 neutrons and mass number of 37.