The correct option is C If both assertion and reason are false.
Elaboration:
If the number of cells and body size are inversely proportional, then an adult organism (eg: adult human) should have fewer cells when compared to the younger version of that organism (eg: human baby). But this isn't the case. Thus, assertion is false
All cells in the biological world are not alive. For example: cells of sclerenchyma tissue, found in plants, are composed of dead cells. Thus, reason is false.
Final answer: (D) If both assertion and reason are false