Answer: C
Ni(II) is d8. Tetrahedral [NiClX4]X2− (e4t24) has 2 unpaired electrons, whereas [Ni(CN)X4]X2− is square planar with all electrons paired. The Assertion is true, but the Reason is false because the two complexes have different geometries (tetrahedral and square planar), and that difference is what causes the magnetic difference.