Assertion: There is a resistance offered by an object to change its state of motion.
Reason: The mass of an object is a measure of its inertia.
Both assertion and reason are correct statements but the reason is not the correct explanation of the assertion.
The explanation for the assertion statement:
The explanation for the reason statement:
Therefore both assertion and reason are correct statements but the reason is not the correct explanation of the assertion.
Hence option B is the correct answer.