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Assertion:
Taxon and category are different things
Reason:
Category shows taxonomic ranks of hierarchical classification

A: Both assertion and reason are correct but reason is the correct explanation for assertion.
B: Bothe assertion and reason are correct but reason is not the correct explanation for assertion
C: Assertion is correct but reason is incorrect
D: Both assertion and reason are incorrect.

Answer
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Hint: Taxon is a term used for a group of one or more populations of organisms classified as a unit. It has been classified into general and specific. It can be ranked in a group of organisms in a hierarchy. It can be arranged from kingdom to subspecies. Indication of rank for the particular taxon is called as category.

Complete answer:
-Group of living organisms indicates the taxon whether category indicates the status in the particular taxon.
-There are $8$ ranks of taxonomy from general to specific. Domain, kingdom, phylum, class, order, family, genus, species.
-Arrangement of hierarchy from kingdom to subspecies can be seen in taxa.
-Any sort of class is called a category for example grains in food.
-Kingdom, phylum, class, order, family, genus, species are $7$ levels in classification.
-Category therefore shows the hierarchical classification.

Hence, the correct answer is option (A).

Additional information:
The branch of biology where groups of living organisms are classified are called taxonomy. It was developed by carolus Linnaeus as Sweden botanist. He invented binomial nomenclature.

Note: Taxon refers to a group of one or more populations of organisms in a unit. There are eight ranks of classification. Taxon is usually classified on the basis of common characteristics which differentiate from other units. Category refers to indication of rank of the particular taxon. Therefore, the category shows hierarchical classification.