The correct option is B Both Assertion and Reason are correct but Reason is not the correct explanation for Assertion.
The inner membrane of the mitochondria has proteins which take care of five different functions such as performing redox reactions of oxidation phosphorylation, ATP synthase, transport proteins to regulate metabolite passage between the matrix etc. The mitochondrial matrix contains the enzymes of the citric acid cycle or Krebs cycle with the exception of succinate dehydrogenase which is found in the inner membrane. The citric acid cycle oxidizes the acetyl CoA to carbon dioxide and in the process, produces reduced cofactors (3 molecules of NADPH and 1 molecule of FADH2) which form the source of the electron for the electron transport system in the mitochondria.