Q. Assertion (A) Amphibians cannot survive in sea water.
Reason (R) Amphibians have lungs for breathing on land which would collapse under the water pressure of the sea.

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Solution:

Assertion is true, but Reason is false. Reason can be corrected as
Amphibians cannot live in the sea water because their body will lose water due to high salinity of sea water by exosmosis as their body lacks scales or an impermeable exoskeleton.