The correct option is B If both assertion and reason are correct, but the reason is not the correct explanation of the assertion.
Sulfuric acid is slightly yellow viscous liquid , It is viscous than water because tensile strength of sulphuric acid is higher than water, Concentrated sulfuric acid has a very strong affinity for water. but here strong affinity is because of an amount of strong acid is added to water, the effect is that of adding the same amount of hydrogen ions, since the acid is totally dissociated, Because water is present in great excess, any acid whose conjugate base is weaker than H2O (i.e., has a lesser affinity for protons than has H2 will be ionized almost completely in aqueous solution.
Thus both assertion and reason are CORRECT, but reason is NOT THE CORRECT explanation of the assertion.
Option B is correct.