The correct option is C Assertion is correct but Reason is incorrect
Electronic configuration of N(atomic no. 7) is: 1s22s22p3
Electronic configuration of O(atomic no. 8) is: 1s22s22p4
Now Ionisation energy(I.E) is the energy required to remove an electron from the valence shell of an atom.As seen in the configuration,N atom has stable half filled valence p-orbital ,therefore large amount of energy is required to remove the valence electron from N atom.Therefore I.E of N is higher than that of O.