The correct option is B Both Assertion and Reason are correct but Reason is not the correct explanation for Assertion
Sn(II) loses two electrons to form Sn(IV).
Hence, SnCl2 is a reducing agent.
It reduces FeCl3 to FeCl2 and HgCl2 to Hg.
Thus, Both Assertion and Reason are correct but Reason is not the correct explanation for Assertion.