The correct option is B Both Assertion and Reason are correct but Reason is not the correct explanation for Assertion.
The configuration of B-atom cannot be 1s22s2 as B atom has 5 electrons. So it's configuration will be 1s22s22p1.
Hund's rule demands that the configuration should display maximum multiplicity.
For example, The electronic configuration of N is 1s22s22p1x2p1y2p1z and not 1s22s22p2x2p1y2p0z
The electronic configuration of the ground state of an atom is the one which has the greatest multiplicity.
This is according to Hund's rule of maximum multiplicity.
"When several orbitals of equal energy (degenerate orbitals) are available, the electrons first fill all the orbitals singly before pairing in any of these orbitals".