The correct option is D Both Assertion and Reason are incorrect.
Energy flow in the ecosystem in a unidirectional manner. There is a decline in the amount of energy while passing from one trophic level to the next. Thus, pyramid of energy is always upright. It can not be inverted.
According to Lindemann "The Ten percent law", only 10% of energy goes to next trophic level and not 20%. Therefore, the correct answer is option D.