The correct option is C Assertion is correct but Reason is incorrect.
Xylem is made of four type of cells as vessels, tracheids, xylem parenchyma and xylem fibres. Xylem is involved in the transport of water from root to all parts of the plant body. Hence, assertion is correct.
Hydrophytes are plants which have adapted to survive in aquatic environments. Xylem is poorly developed in hydrophytes as water absorption takes place throughout the surface of the plant body. Therefore, the reason is incorrect.