C Horizon
The C horizon is mainly made of large rocks or lumps of partially broken bedrock. It is considered the transition layer between soil and parent material. This layer is least affected by weathering as it lies deep within the soil and is inaccessible to the soil-forming agents. That explains why the rocks in this layer haven't changed much since their origin. As plant roots do not reach this layer, the C horizon is typically devoid of organic matter.
Bedrock ( R horizon)
The R horizon is basically the deepest soil horizon in the soil profile. Unlike the horizon above, this horizon does not comprise rocks or boulders, but instead is made of continuous mass of bedrock. It is very difficult to dig through this layer. In some regions, the bedrock is located just a few inches below the surface, and in some, it is found several feet below