The correct option is D Both Assertion and Reason are incorrect.
Pantothenic acid, formerly known as chick anti-dermatitis factor or filtrate factor is widely distributed in nature. It is a surprise to biochemists that despite the involvement of pantothenic acid (as coenzyme A) in a great number of metabolic reactions, its deficiency manifestations have not been reported in humans, presumably because of the wide occurrence of this vitamin in almost all foods and because small amount can be synthesized in the body. Folic acid deficiency is probably the most common vitamin deficiency.
The macrocytic anaemia (abnormally large RBC) associated with megaloblastic changes in bone narrow is a characteristic feature of folate deficiency.