The correct option is
B Both Assertion and Reason are correct but Reason is not the correct explanation for Assertion
Xylem is a conducting tissue, which transports water and minerals from roots to the stem and leaves. It is composed of four different kinds of elements, namely, tracheids, vessels, xylem fibres and xylem parenchyma.
In flowering plants, tracheids and vessels are the main water transporting elements. A vessel is a long cylindrical tube-like structure made up of many cells which are devoid of protoplasm. Vessel cells are interconnected through perforations in their common walls. The presence of vessels is a characteristic feature of angiosperms.
Phloem transports food materials, usually from leaves to other parts of the plant. Phloem in angiosperms is composed of sieve tube elements, companion cells, phloem parenchyma and phloem fibres.
Sieve tube elements are long, tube-like structures, arranged longitudinally. The functions of sieve tubes are controlled by the nucleus of companion cells. The companion cells are specialised parenchymatous cells, which are closely associated with sieve tube elements.
Hence, the correct answer is option B.