The correct option is A Both Assertion and Reason are correct and Reason is the correct explanation for Assertion
The electronic configuration of Mn is 1s22s2p63s2p6d54s2.
Therefore, it can lose 7 electrons and oxidation state can vary in between 0 to 7.
In MnO2, oxidation state of Mn is +4, which lies between highest and lowest oxidation state, so it can act as an oxidizing agent as well as reducing agent.