The correct option is D Both Assertion and Reason are incorrect
Me3¨⊖C is less stable than ¨⊖CH3.
This is because, The +I effect of the three Me groups in Me3¨⊖C tends to make it less stable than ¨⊖CH3.
Stability of carbanion is decreased by +I effect or by ¯¯¯e-donating groups as it increases the electron density on C atom.
Thus, both Assertion and Reason are incorrect.