The correct option is A Both Assertion and Reason are correct and Reason is the correct explanation of Assertion.
1. It is common error to say that R =VoltageCurrent is a statement of Ohm's law. The essence of Ohm's law is that the value of R is independent of the value of V.
2. The resistance defining equation R =VoltageCurrent can be used for finding resistance of all conducting devices, whether they obey Ohm's law or not. If and only if it is constant for arbitrary values of voltage, then the device is said to be Ohmic or Linear.