The correct option is B Both Assertion and Reason are correct but Reason is not the correct explanation for Assertion
We know that
I=m1r21+m2r22+m3r33+....+mnr2nm1+m2+m3+......
where r1,r2,r3 are distances of mass m1,m2,m3 etc. from the axis. From the relation it is clear that it depends upon distribution of the masses and position of axis.
So, assertion is true.
We know that
angular momentum =Iω
Torque=Iα
If we compare these equations with equations like linear momentum =mv,force=ma, we find that I represents mass in angular motion. As mass represents inertia in linear motion, I represents inertia in angular motion.
But assertion and reason are mutually exclusive. So (b) is the answer.