Step 1: Check the Assertion:
MALT is lymphoid tissue located within the lining of the major tracts, that is the respiratory, digestive and urogenital tracts.
It is not on the skin. So Assertion (A) is false.
Step 2: Check the Reason:
NCERT states that MALT constitutes about 50 percent of the lymphoid tissue in the human body. So Reason (R) is true.
Step 3: Pick the code:
A is false and R is true. This is option (D).
Final Answer:
The Assertion is false and the Reason is true, so the answer is option (D).