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Assertion: In vertebrates, the liver is also referred as an accessory excretory organ.
Reason: Liver help kidneys in the secretion of urine
A) Both assertion and reason are correct and reason is the correct explanation for assertion
B) Both assertion and reason are correct and reason is not the correct explanation for assertion
C) Assertion is correct but reason is incorrect.
D) Assertion is incorrect but reason is correct.

Answer
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Hint: Liver changes the decomposed hemoglobin in the red blood corpuscles into bile pigments. These pigments pass into the alimentary canal with the bile and are eliminated via faeces. The liver also excretes cholesterol, certain vitamins, steroid hormones and drugs through bile.

Complete answer:
In vertebrates, the liver, lungs, skin(sweat glands and sebaceous glands) are referred to as accessory excretory organs. Because, besides the urinary system these accessory excretory organs also participate in the removal of waste products from the body. Liver controls most chemical levels in the blood by secreting inactivated products of steroid hormones, many drugs and some vitamins. It also secretes clear yellow or orange fluid which is called bile. Bile helps to break down fats, and prepare them for further absorption and digestion. The liver processes this blood leaving the intestines and stomach, and breaks down, balances and creates nutrients for the body to use. It also metabolizes medicines in the blood into forms which are easier for the body to use. It secretes these substances in the bile and indirectly helps kidneys by forming urea. But, the liver has no direct role in the urine formation.
Thus, the right option is C.

Note: Liver has broken down the harmful substances in our body. These substances are excreted into the blood or bile. Bile by-products enter the intestine and then leave the body in bowel movements. Blood by-products are filtered out by the kidneys and later leave the body in the form of urine.