Assertion : One should not touch the water heater with wet hands .
Reason : Tap water is good conductor of electricity .

Options

A. If both assertion and reason are true and reason is the correct explanation of assertion .
B. If both assertion and reason are true but reason is not the correct explanation of assertion .
C. If assertion is true reason is false .
D. If assertion is false but reason is true .

Explanation

### Step-by-Step Solution:

1. **Understanding the Assertion**: The assertion states that "One should not touch the water heater with wet hands." This is a safety precaution that is widely accepted.

2. **Understanding the Reason**: The reason provided is "Tap water is a good conductor of electricity." This statement is also true, as tap water contains minerals and impurities that allow it to conduct electricity.

3. **Analyzing the Relationship**: We need to determine if the reason provided correctly explains the assertion. If you touch a water heater with wet hands, the water can conduct electricity, which may lead to an electric shock. Thus, the reason does explain why the assertion is true.

4. **Conclusion**: Both the assertion and the reason are true. Furthermore, the reason is a correct explanation for the assertion. Therefore, the correct answer is that both the assertion and the reason are true, and the reason is the correct explanation of the assertion.