The correct option is D Both assertion and reason are true and reason is not the correct explanation of assertion.
We know that Gauss's Theorem is only applicable for a closed surface as in this theorem we consider the net charge enclosed by the closed surface.
ϕ=qenclosedϵ0
So, the assertion is correct.
Moreover, electric flux is the number of field lines passing perpendicular to a given surface. The surface may be open or closed.
So, reason is also correct.
But reason is not the correct explanation of assertion.
Hence, option (b) is correct.